Solution 1:

This is really a two part question.

1) Is there inherently anything wrong with returning an IEnumerable<T>

No nothing at all. In fact if you are using C# iterators this is the expected behavior. Converting it to a List<T> or another collection class pre-emptively is not a good idea. Doing so is making an assumption on the usage pattern by your caller. I find it's not a good idea to assume anything about the caller. They may have good reasons why they want an IEnumerable<T>. Perhaps they want to convert it to a completely different collection hierarchy (in which case a conversion to List is wasted).

2) Are there any circumstances where it may be preferable to return something other than IEnumerable<T>?

Yes. While it's not a great idea to assume much about your callers, it's perfectly okay to make decisions based on your own behavior. Imagine a scenario where you had a multi-threaded object which was queueing up requests into an object that was constantly being updated. In this case returning a raw IEnumerable<T> is irresponsible. As soon as the collection is modified the enumerable is invalidated and will cause an execption to occur. Instead you could take a snapshot of the structure and return that value. Say in a List<T> form. In this case I would just return the object as the direct structure (or interface).

This is certainly the rarer case though.

Solution 2:

No, IEnumerable<T> is a good thing to return here, since all you are promising is "a sequence of (typed) values". Ideal for LINQ etc, and perfectly usable.

The caller can easily put this data into a list (or whatever) - especially with LINQ (ToList, ToArray, etc).

This approach allows you to lazily spool back values, rather than having to buffer all the data. Definitely a goodie. I wrote-up another useful IEnumerable<T> trick the other day, too.

Solution 3:

IEnumerable is fine by me but it has some drawbacks. The client has to enumerate to get the results. It has no way to check for Count etc. List is bad because you expose too much control; the client can add/remove etc. from it and that can be a bad thing. Collection seems the best compromise, at least in FxCop's view. I always use what seems appropiate in my context (eg. if I want to return a read only collection I expose collection as return type and return List.AsReadOnly() or IEnumerable for lazy evaluation through yield etc.). Take it on a case by case basis

Solution 4:

About your principle: "accept the least you can, but return the maximum".

The key to managing the complexity of a large program is a technique called information hiding. If your method works by building a List<T>, it's not often necessary to reveal this fact by returning that type. If you do, then your callers may modify the list they get back. This removes your ability to do caching, or lazy iteration with yield return.

So a better principle is for a function to follow is: "reveal as little as possible about how you work".