c#内存消耗相同，对象/变量声明与不声明分开行

我想确认，这两个代码段，除了格式化之外是相同的，消耗相同的内存量。

写不同，但应该创建相同数量的对象实例，因此相同数量的内存?

我正在寻找一个链接/文章，100%确认这一点。

if (message.MailMessageAttachments != null && message.MailMessageAttachments.Count > 0)
{
    foreach (var mailMessageAttachment in message.MailMessageAttachments)
    {
        mailMessage.Attachments.Add(
                new Attachment(
                        new MemoryStream(
                            mailMessageAttachment.Attachment.ToArray()),
                            mailMessageAttachment.Filename + mailMessageAttachment.Extension));
    }
}

和

if (message.MailMessageAttachments != null && message.MailMessageAttachments.Count > 0)
{
    foreach (var mailMessageAttachment in message.MailMessageAttachments)
    {
        var btyeArray = mailMessageAttachment.Attachment.ToArray();
        var attachmentMemoryStream = new MemoryStream(btyeArray);
        var name = mailMessageAttachment.Filename + mailMessageAttachment.Extension;
        var attachment = new Attachment(attachmentMemoryStream, name);
        mailMessage.Attachments.Add(attachment);
    }
}