Not Duplicate: I do not feel this is a duplicate as in my specific case I feel it's actually better to ignore the warning.
For example,
IEnumerable<Item> milionItems = GetAMillionItemsFromDatabase();
var item1 = millionItems.FirstOrDefault(x=> x.Condition == "Excellent");
var item2 = millionItems.FirstOrDefault(x=> x.Condition == "Good");
I get the warning message under 'millionItems' and I know what it means however I'm not sure if it's always worth ToList'ing just to get rid of it.
GetAMillionItemsFromDatabase().ToList();
That seems awful performance wise as it would bring in a million records into memory at once.
However if I don't do that and proceed to enumerate the IEnumerable and even though it would hit the database twice, it wouldn't bring all the data in as it would find the first matching item and return. In this case it seems to me it's better to actually ignore the message.