It's important to understand in .net (or Java) that a variable, field, or other storage location of class type Foo doesn't hold a Foo. It holds a reference to a Foo. Likewise, a List<Foo> doesn't hold Foos; it holds references to Foos. In many cases, a variable will be known by the programmer to hold the only extant reference to some particular Foo. Unfortunately, the compiler has no general means of knowing whether a storage location holds the only extant reference to an object, or whether it holds one of many.
The main rule about IDisposable is that objects which implements IDisposable should be told they are no longer need sometime between the moment they are in fact no longer needed, and the time that all references to them are abandoned. If an object hasn't been Disposed, and code is about to overwrite the only extant reference to it (either by storing null, or by storing a reference to something else), the object should have its Dispose method called. If there exist other reference to the object, and the holders of those references expect to keep using it, Dispose should not be called. Since the compiler can't tell which situation applies, it doesn't call Dispose but leaves that to the programmer (who hopefully has a better idea of whether or not to call it).