Why is this an issue?

If you’re using a struct, it is likely because you’re interested in performance. But by failing to implement IEquatable<T> you’re loosing performance when comparisons are made because without IEquatable<T>, boxing and reflection are used to make comparisons.

Noncompliant code example

struct MyStruct  // Noncompliant
{
    public int Value { get; set; }
}

Compliant solution

struct MyStruct : IEquatable<MyStruct>
{
    public int Value { get; set; }

    public bool Equals(MyStruct other)
    {
        // ...
    }
}

Resources