There might be some cases, where using the VB namespace might be slower (because of the added functionality and/or flexibility, not because MS wants VB to be slower).
But in the case of DateAndTime.Now, this is not the case. This is simply a wrapper around a call to DateTime.Now.
I suspect the call to be inlined by the JIT-compiler, so it will not make your code any slower (when compile for Release).
Prove: This is the IL from DateAndTime.Now:
.method public specialname static valuetype [mscorlib]System.DateTime get_Now() cil managed
{
.maxstack 1
.locals init (
[0] valuetype [mscorlib]System.DateTime time)
L_0000: call valuetype [mscorlib]System.DateTime [mscorlib]System.DateTime::get_Now()
L_0005: ret
}
this is exactly the same as:
Return DateTime.Now