Final answer:
The false statement is that an int value must be cast to a decimal when initializing a decimal variable. In C#, an implicit conversion exists from int to decimal, so no casting is required.
Step-by-step explanation:
The statement that is false is: "When a decimal variable is initialized to an int value, the int value must be cast to decimal." In C#, you do not need to explicitly cast an int value when assigning it to a decimal variable because there is an implicit conversion from int to decimal. However, you do need to convert from decimal to int explicitly because there is a loss of precision, and the compiler requires it to be explicit. For the other statements: C# does indeed treat whole number literals without a decimal point as int, and literals with a decimal point, like 0.05, as double. Therefore, int values can be assigned to decimal variables without casting, but not the other way around.