My dev team is getting ready to start a new project. The shop has been a "VB shop" since the days of VB3, but the prevailing opinion now is that we're a ".NET shop" and since C# was created specifically for .NET, whereas VB.NET was a retrofit, we've decided to move forward writing C# only. The controversy revolves around the question of whether the Microsoft.VisualBasic namespace has a legitimate place in new development or if it is only for backward compatibility for VB6 (and older) code. A further, and more interesting question is whether the code "under" the Microsoft.VisualBasic namespace is even .NET code of if it is really the old VB runtime carefully packaged in a .NET wrapper, making it in fact a COM interop control (similar to how WinForms wraps the non-.NET Win32 windowing API but exposes only .NET APIs for consumption).
To make this even more confusing, our dev team has a Microsoft Consulting Services consultant telling us Microsoft no longer supports Visual Basic, including the VB runtime underlying the Microsoft.VisualBasic namespace.
What I'm looking for are links -- preferably to unimpeachable Microsoft sources -- to documentation that definitively answers this question one way or the other. I've already tried several search permutations on Google and not gotten any closer to getting to the bottom of this question.
EDIT: Apparently I didn't make my question clear. I'm not asking if VB.NET is true .NET code. I'm trying to determine if whatever is "under" the Microsoft.VisualBasic namespace is .NET code or if it's the old VB6 runtime carefully packaged and exposed as .NET code. Someone already said that 9/10 of the namespace simply wraps code from elsewhere in .NET; what about that other 1/10?