Since the inception of .NET there really hasn't been many technical benefits of one over the other. Â All of the .NET languages use the same IDE, the same typing system and the same CLR (Common Language Runtime) classes. Â As far as I'm concerned it's simply preference of a line-oriented language vs. a block-oriented language. Â I prefer C# because I come from a C background.
At a high level, they're essentially the same, you can substitute the syntax of C# and Visual Basic pretty easily. C# is what makes the most sense to me, and as a personal choice I'd recommend it over Visual Basic, but as said - there's not much difference.