There have been several questions over the past few days about the proper use of null; here are three (one is mine):
If you start using structs in weakly types scenarios (like assigning to an object type) Object o = structValue;
or Object o = new mystruct();
or Object o = default(mystruct);
etc. the values are boxed onto the heap, and they are also unboxed when used. This is a potential drawback because it affects performance. See info from Microsoft about boxing and unboxing.