Benchmark ToList vs IEnumerable

ListBenchmarks.cs

using System.Collections.Generic;
using System.Linq;
using BenchmarkDotNet.Attributes;
using BenchmarkDotNet.Jobs;

namespace DanielDoesBenchmarks
{
    [SimpleJob(RuntimeMoniker.Net472, baseline: true)]
    public class ListBenchmarks
    {
        [Params(100, 100000, 10000000)]
        public int N; // Give it a reasonable default
    
        private List<int> lst; // This is what we'll check
        private IEnumerable<int> result;
    
        [GlobalSetup]
        public void Setup()
        {
            lst = new List<int>();
            for (int i = 0; i < N; i++)
            {
                lst.Add(i);
            }

            result = lst.Where(i => i % 5 == 0);
        }
    
        [Benchmark]
        public void ToList()
        {
            var again = this.result.ToList();

            var counter = 0;

            foreach (var i in again)
            {
                counter++;
            }

            foreach (var i in again)
            {
                counter++;
            }
        }

        [Benchmark]
        public void IEnunerable()
        {
            var counter = 0;

            foreach (var i in result)
            {
                counter++;
            }

            foreach (var i in result)
            {
                counter++;
            }
        }
    }
}

Program.cs

using System;
using BenchmarkDotNet.Running;

namespace DanielDoesBenchmarks
{
    public class Program
    {
        public static void Main()
        {
            var summary = BenchmarkRunner.Run<ListBenchmarks>();
            
            Console.ReadLine();
        }
    }
}

// * Summary *

BenchmarkDotNet=v0.12.0, OS=Windows 10.0.18362
Intel Core i7-8650U CPU 1.90GHz (Kaby Lake R), 1 CPU, 8 logical and 4 physical cores
[Host] : .NET Framework 4.8 (4.8.4042.0), X86 LegacyJIT
Job-SWSWQT : .NET Framework 4.8 (4.8.4042.0), X86 LegacyJIT

Runtime=.NET 4.7.2

Method	N	Mean	Error	StdDev	Median	Ratio
ToList	100	1.837 us	0.1527 us	0.4307 us	1.689 us	1.00
IEnunerable	100	1.814 us	0.1062 us	0.2960 us	1.663 us	1.00
ToList	100000	1,122.106 us	21.5508 us	21.1658 us	1,124.358 us	1.00
IEnunerable	100000	1,618.578 us	38.2310 us	40.9067 us	1,609.631 us	1.00
ToList	10000000	110,225.596 us	2,198.9050 us	4,441.8966 us	110,100.870 us	1.00
IEnunerable	10000000	153,495.925 us	3,054.8255 us	6,575.8341 us	150,926.413 us	1.00