score:8

Accepted answer

How about:

        const string xmlNamespace = "{http://schemas.microsoft.com/developer/msbuild/2003}";

        return  from projectPath in projectPaths
                let xml = XDocument.Load(projectPath)
                let dir = Path.GetDirectoryName(projectPath)
                from c in xml.Descendants(xmlNamespace + "Compile")
                where c.Attribute("Include").Value.EndsWith(".cs")
                select Path.Combine(dir, c.Attribute("Include").Value);

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