Why would try/finally rather than a “using” statement help avoid a race condition?

Question

This question relates to a comment in another posting here: Cancelling an Entity Framework Query

I will reproduce the code example from there for clarity:

Answer 1

Very strange, cause using is only syntax sugar for try - finally block.

From MSDN:

You can achieve the same result by putting the object inside a try block and then calling Dispose in a finally block; in fact, this is how the using statement is translated by the compiler.