[c#] When should I create a destructor?

It's called a destructor/finalizer, and is usually created when implementing the Disposed pattern.

It's a fallback solution when the user of your class forgets to call Dispose, to make sure that (eventually) your resources gets released, but you do not have any guarantee as to when the destructor is called.

In this Stack Overflow question, the accepted answer correctly shows how to implement the dispose pattern. This is only needed if your class contain any unhandeled resources that the garbage collector does not manage to clean up itself.

A good practice is to not implement a finalizer without also giving the user of the class the possibility to manually Disposing the object to free the resources right away.