以下是一个比较两个目录的C#代码示例：

using System;
using System.IO;

class Program
{
    static void Main(string[] args)
    {
        string directory1 = "path/to/directory1";
        string directory2 = "path/to/directory2";

        CompareDirectories(directory1, directory2);

        Console.WriteLine("Press any key to exit.");
        Console.ReadKey();
    }

    static void CompareDirectories(string directory1, string directory2)
    {
        DirectoryInfo dir1 = new DirectoryInfo(directory1);
        DirectoryInfo dir2 = new DirectoryInfo(directory2);

        Console.WriteLine($"Comparing {dir1.FullName} and {dir2.FullName}");

        DirectoryInfo[] dir1SubDirs = dir1.GetDirectories();
        DirectoryInfo[] dir2SubDirs = dir2.GetDirectories();

        FileInfo[] dir1Files = dir1.GetFiles();
        FileInfo[] dir2Files = dir2.GetFiles();

        foreach (FileInfo file in dir1Files)
        {
            FileInfo correspondingFile = Array.Find(dir2Files, f => f.Name == file.Name);
            if (correspondingFile != null)
            {
                if (FileEquals(file, correspondingFile))
                {
                    Console.WriteLine($"{file.Name} is identical in both directories");
                }
                else
                {
                    Console.WriteLine($"{file.Name} is different in both directories");
                }
            }
            else
            {
                Console.WriteLine($"{file.Name} exists in {dir1.FullName} but not in {dir2.FullName}");
            }
        }

        foreach (FileInfo file in dir2Files)
        {
            FileInfo correspondingFile = Array.Find(dir1Files, f => f.Name == file.Name);
            if (correspondingFile == null)
            {
                Console.WriteLine($"{file.Name} exists in {dir2.FullName} but not in {dir1.FullName}");
            }
        }

        foreach (DirectoryInfo subDir in dir1SubDirs)
        {
            DirectoryInfo correspondingSubDir = Array.Find(dir2SubDirs, d => d.Name == subDir.Name);
            if (correspondingSubDir != null)
            {
                CompareDirectories(subDir.FullName, correspondingSubDir.FullName);
            }
            else
            {
                Console.WriteLine($"{subDir.Name} exists in {dir1.FullName} but not in {dir2.FullName}");
            }
        }

        foreach (DirectoryInfo subDir in dir2SubDirs)
        {
            DirectoryInfo correspondingSubDir = Array.Find(dir1SubDirs, d => d.Name == subDir.Name);
            if (correspondingSubDir == null)
            {
                Console.WriteLine($"{subDir.Name} exists in {dir2.FullName} but not in {dir1.FullName}");
            }
        }
    }

    static bool FileEquals(FileInfo file1, FileInfo file2)
    {
        if (file1.Length != file2.Length)
            return false;

        using (FileStream fs1 = file1.OpenRead())
        using (FileStream fs2 = file2.OpenRead())
        {
            int byte1 = 0;
            int byte2 = 0;

            do
            {
                byte1 = fs1.ReadByte();
                byte2 = fs2.ReadByte();

                if (byte1 != byte2)
                    return false;

            } while (byte1 >= 0 && byte2 >= 0);
        }

        return true;
    }
}

这段代码通过递归地比较两个目录及其子目录中的文件。它首先获取两个目录中的文件和子目录列表，然后逐个比较它们。如果两个目录中的文件具有相同的名称，它会比较它们的内容以确定它们是否相同。如果两个目录中存在不同的文件，则输出它们的差异。如果一个文件只存在于一个目录中，则输出该信息。同样，它也会处理子目录，并在需要时递归调用自身来比较子目录。

请注意，代码中使用的路径示例是伪代码，请根据实际情况将其替换为真实的目录路径。