Another way of looking at this – rather than just quoting the spec which says that structs can’t/don’t have destructors – consider what would happen if the spec was changed so that they did – or rather, let’s ask the question: can we guess why did the language designers decide to not allow structs to have ‘destructors’ in the first place?
(Don’t get hung up on the word ‘destructor’ here; we’re basically talking about a magic method on structs that gets called automatically when the variable goes out of scope. In other words, a language feature analogous to C++’s destructors.)
The first thing to realize is that we don’t care about releasing memory. Whether the object is on the stack or on the heap (eg. a struct in a class), the memory will be taken care of one way or another sooner or later; either by being popped off the stack or by being collected. The real reason for having something that’s destructor-like in the first place is for managing external resources – things like file handles, window handles, or other things that need special handling to get them cleaned up that the CLR itself doesn’t know about.
Now supposed you allow a struct to have a destructor that can do this cleanup. Fine. Until you realize that when structs are passed as parameters, they get passed by value: they are copied. Now you’ve got two structs with the same internal fields, and they’re both going to attempt to clean up the same object. One will happen first, and so code that is using the other one afterwards will start to fail mysteriously… and then its own cleanup will fail (hopefully! – worst case is it might succeed in cleaning up some other random resource – this can happen in situations where handle values are reused, for example.)
You could conceivably make a special case for structs that are parameters so that their ‘destructors’ don’t run (but be careful – you now need to remember that when calling a function, it’s always the outer one that ‘owns’ the actual resource – so now some structs are subtly different to others…) – but then you still have this problem with regular struct variables, where one can be assigned to another, making a copy.
You could perhaps work around this by adding a special mechanism to assignment operations that somehow allows the new struct to negotiate ownership of the underlying resource with its new copy – perhaps they share it or transfer ownership outright from the old to the new – but now you’ve essentially headed off into C++-land, where you need copy constructors, assignment operators, and have added a bunch of subtleties waiting to trap the unaware novice programmer. And keep in mind that the entire point of C# is to avoid that type of C++-style complexity as much as possible.
And, just to make things a bit more confusing, as one of the other answers pointed out, structs don’t just exist as local objects. With locals, scope is nice and well defined; but structs can also be members of a class object. When should the ‘destructor’ get called in that case? Sure, you can do it when the container class is finalized; but now you have a mechanism that behaves very differently depending on where the struct lives: if the struct is a local, it gets triggered immediately at end of scope; if the struct is within a class, it gets triggered lazily… So if you really care about ensuring that some resource in one of your structs is cleaned up at a certain time, and if your struct could end up as a member of a class, you’d probably need something explicit like IDisposable/using() anyhow to ensure you’ve got your bases covered.
So while I can’t claim to speak for the language designers, I can make a pretty good guess that one reason they decided not to include such a feature is because it would be a can of worms, and they wanted to keep C# reasonably simple.