Semantics of bool fields in explicit layout types (ECMA-334)
static void Main(string[] args)
{
    TestStruct a = new TestStruct();
    a.byteValue = 1;
    TestStruct b = new TestStruct();
    b.byteValue = 2;

    Console.WriteLine(string.Format("Result of {0}=={1} is {2}.",
        a.boolValue, b.boolValue, a.boolValue == b.boolValue));
    Console.WriteLine(string.Format("Result of {0}!={1} is {2}.",
        a.boolValue, b.boolValue, a.boolValue != b.boolValue));
    Console.WriteLine(string.Format("Result of {0}^{1} is {2}.",
        a.boolValue, b.boolValue, a.boolValue ^ b.boolValue));
}

[StructLayout(LayoutKind.Explicit, Pack = 1)]
struct TestStruct
{
    [FieldOffset(0)]
    public bool boolValue;
    [FieldOffset(0)]
    public byte byteValue;
}

Result of True==True is False.
Result of True!=True is True.
Result of True^True is True.