You still need to check if (items != null) otherwise you will get NullReferenceException. However you can do something like this:
List<string> items = null;
foreach (var item in items ?? new List<string>())
{
item.Dump();
}
but you might check performance of it. So I still prefer having if (items != null) first.
Based on Eric’s Lippert suggestion I changed code to:
List<string> items = null;
foreach (var item in items ?? Enumerable.Empty<string>())
{
item.Dump();
}