Short answer is no. Compiler knows how to parse this and replaces your source code with something that looks like one would do in C# code.
Test code:
Dim source As String = "a,s,d,f"
Dim ar As String() = source.Split(","c)
Dim el As XElement = <code>
<%= From s In ar Select s + "22" %>
</code>
Reflected code:
Dim VB$CG$t_i4$S0 As Integer
Dim ar As String() = "a,s,d,f".Split(New Char() { ","c })
Dim VB$t_ref$S0 As New XElement(XName.Get("code", ""))
VB$t_ref$S0.Add(ar.Select(Of String, String)(New Func(Of String, String)(AddressOf Test._Lambda$__1)))
Dim el As XElement = VB$t_ref$S0