Not knowing the logger implementation, assuming that it relies on using/dispose to output begin/end log messages as this is a common pattern, then ....

No the last suggestion will not be the same as the first 2.

The first 2 explicitly dispose the object returned by logger.So you will get the 'end' log message where you expect.

The last does not. It means that the disposal will happen but you do not know when. So the 'end' log message will be output in an unpredictable place.