From MS:

  You can use structure types to design data-centric types that provide value equality and little or no behavior. But for relatively large data models, structure types have some disadvantages:

  * They don't support inheritance.
  * They're less efficient at determining value equality. For value types, the `ValueType.Equals` method uses reflection to find all fields. For records, the compiler generates the `Equals` method. In practice, the implementation of value equality in records is measurably faster.
  * They use more memory in some scenarios, since every instance has a complete copy of all of the data. Record types are reference types, so a record instance contains only a reference to the data.