Following on from Aakash's answer, here is the IL: (thanks LINQPad)
WithInt:
IL_0000: ldc.i4.5
IL_0001: stloc.0
IL_0002: ldloc.0
IL_0003: call System.Console.WriteLine
IL_0008: ret
WithVar:
IL_0000: ldc.i4.5
IL_0001: stloc.0
IL_0002: ldloc.0
IL_0003: call System.Console.WriteLine
IL_0008: ret