I don't like to using Struct just for Performance reason. Because it made it easier to has bug in your application.
And it is worse in Team environment.  If an application has a stuct employeeDTO, because this DTO only hold Employee values and qualify to be a value type .
In one place the code got an EmployeeDTO and stored it to a collection(for example, session or ArrayList).

See code like this
ArrayList EmpList=new ArrayList();


EmployeeDTO empDto=(EmpleoyeeDTO)EmpList[0];

EmployeeDTO empDto=(EmpleoyeeDTO)Session["MyEmpDTO"];

UnBox happen here. Many people will forget that the employeeDTO is value type and treat it as reference type. They change the value and didn't save it back to session.

if in another page, he want to display this updated email address.
It will still print the old email address.

you may say a good programmer with good programming habit will not cause that bug. But you can't relay on all the members in your team will never make mistake like this.
So I always avoid to create new value type in my code. I may lost some performance, but prevent some potential bugs.

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