In a comment that was left1, there was a link to an SO question regarding a warning about variable access with foreach and using closure. The part that really caught my eye in that question was that there may have been differences in how the .NET 4.5 compiler worked versus earlier versions of the compiler.
I considered running yet another case that incorporated a closure inside of the foreach loop. But you had asked about the effects of where a primitive type variable was declared, so I figured I was delving too far beyond what you were interested in asking about. The SO question I mentioned earlier has a great answer that provides a good overview about closure effects on foreach iteration variables.
