In the case you're interested in extremely minor, almost immeasurable performance increases, add a constructor to your Line class, giving you such:
public class Line
{
public Line(string sku, int qty)
{
this.Sku = sku;
this.Qty = qty;
}
public string Sku { get; set; }
public int Qty { get; set; }
}
Then create a specialized collection class based on List<Line> with one new method, Add:
public class LineList : List<Line>
{
public void Add(string sku, int qty)
{
this.Add(new Line(sku, qty));
}
}
Then the code which populates your list gets a bit less verbose by using a collection initializer:
LineList myLines = new LineList
{
{ "ABCD1", 1 },
{ "ABCD2", 1 },
{ "ABCD3", 1 }
};
And, of course, as the other answers state, it's trivial to extract the SKUs into a string array with LINQ:
string[] mySKUsArray = myLines.Select(myLine => myLine.Sku).ToArray();