Using .Count() to test for emptiness works, but using .Any() makes the intent clearer, and the code more readable. However, there are some cases where special attention should be paid:

Noncompliant Code Example

private static bool HasContent(IEnumerable<string> strings)
{
  return strings.Count() > 0;  // Noncompliant
}

private static bool HasContent2(IEnumerable<string> strings)
{
  return strings.Count() >= 1;  // Noncompliant
}

private static bool IsEmpty(IEnumerable<string> strings)
{
  return strings.Count() == 0;  // Noncompliant
}

Compliant Solution

private static bool HasContent(IEnumerable<string> strings)
{
  return strings.Any();
}

private static bool HasContent2(IEnumerable<string> strings)
{
  return strings.Any();
}

private static bool IsEmpty(IEnumerable<string> strings)
{
  return !strings.Any();
}