MY understanding is like this, for the "website type" of projects:
for VB, the default setting for the namespaces and the default setting for references are both stored in C:\Windows\Microsoft.Net\Framework\V4.0.30319\Config\Web.config.
but C# does not seem to use this global web.config file to store its default namespaces and references settings. One evidence is that you see a lot of "using ..." statements at the top of all C# files whereas you don't see many "imports ..." statements at the top of all VB files. So C# stores the namespace settings in individual .cs files, but where does C# store the reference settings then? Or the C# compiler knows all the reference without having to store it somewhere?
It seems to me VB is way more naturally compatible with the whole .NET setup. (I'm quite new to .NET). Thanks.