Roger Lamb updates some guidance on SharePoint and Dispose…
If you’re doing WSS/MOSS development then you need to understand the implications of when to Dispose and not Dispose of your objects from the SharePoint object model. Roger Lamb has been keeping us all up to date and I’m sure there’s more forthcoming…
http://blogs.msdn.com/rogerla/archive/2009/01/14/try-finally-using-sharepoint-dispose.aspx