[c#] Is it better to return null or empty collection?

From the perspective of managing complexity, a primary software engineering objective, we want to avoid propagating unnecessary cyclomatic complexity to the clients of an API. Returning a null to the client is like returning them the cyclomatic complexity cost of another code branch.

(This corresponds to a unit testing burden. You would need to write a test for the null return case, in addition to the empty collection return case.)