Test for equality to the default value

To avoid boxing for struct / Nullable<T>, I would use:

if (EqualityComparer<T>.Default.Equals(value,default(T)))
{
    // do stuff
}

This supports any T that implement IEquatable<T>, using object.Equals as a backup, and handles null etc (and lifted operators for Nullable<T>) automatically.

There is also Comparer<T>.Default which handles comparison tests. This handles T that implement IComparable<T>, falling back to IComparable – again handling null and lifted operators.