I enjoy and highly recommend Juval Lowy\'s - C# Coding Standard. Juval explicitly avoids rationale for each directive in order to keep the standard tight (see the preface). Howe
1.26 is about pre-lambda delegate { }
syntax.
// #1 Empty parenthesis on parameterless-anonymous methods would be:
delegate() { }
// #2 ... anonymous method could have been used on any delegate, is:
delegate { }
Remember, the latter can be assigned to any delegate, regardless of its parameters. The delegate just ignores these using some compiler trickery.
If you define a delegate taking no parameters, explicitly say so using #1. Don't "leave the parenthesis out because your delegate doesn't take any parameters anyway".