I've found this code in here:
public static IEnumerable<TSource> DistinctBy<TSource, TKey>(this IEnumerable<TSource> source,
        Func<TSource, TKey> keySelector, IEqualityComparer<TKey>? comparer)
{
    if (source == null) throw new ArgumentNullException(nameof(source));
    if (keySelector == null) throw new ArgumentNullException(nameof(keySelector));
    return _(); IEnumerable<TSource> _()
    {
        var knownKeys = new HashSet<TKey>(comparer);
        foreach (var element in source)
        {
            if (knownKeys.Add(keySelector(element)))
                yield return element;
        }
    }
}
At first I didn't understand this part return _(); IEnumerable<TSource> _(), but I realized that it's a local function called and declared in the same line. It was done here.
My question is: is there any advantage over simply inlining that code?
public static IEnumerable<TSource> DistinctBy<TSource, TKey>(this IEnumerable<TSource> source,
        Func<TSource, TKey> keySelector, IEqualityComparer<TKey>? comparer)
{
    if (source == null) throw new ArgumentNullException(nameof(source));
    if (keySelector == null) throw new ArgumentNullException(nameof(keySelector));
    var knownKeys = new HashSet<TKey>(comparer);
    foreach (var element in source)
    {
        if (knownKeys.Add(keySelector(element)))
            yield return element;
    }
}
I'd say the current version is more verbose and has more indentation, so what is the advantage? Is just a matter of taste?
 
    