Reasons to call ToArray()轉換驗證：
- If the returned value is not meant to be modified, returning it as an array makes that fact a bit clearer.
- If the caller is expected to perform many non-sequential accesses to the data, there can be a performance benefit to an array over a List<>.
- If you know you will need to pass the returned value to a third-party function that expects an array.
- Compatibility with calling functions that need to work with .NET version 1 or 1.1. These versions don't have the List<> type (or any generic types, for that matter).
Reasons not to call ToArray()
- If the caller ever does need to add or remove elements, a List<> is absolutely required.
- The performance benefits are not necessarily guaranteed, especially if the caller is accessing the data in a sequential fashion. There is also the additional step of converting from List<> to array, which takes processing time.
- The caller can always convert the list to an array themselves.
C# Convert List to Array - Dot Net Perls