CIL bytecode, besides what JVM bytecode exposes, provides much lower level access. As a result, C# and Java are languages of different categories and weight classes completely as of 2025. C# is a proper systems programming language in all the ways Java is not. JVM bytecode is also a more difficult to optimize target because all calls are virtual by default and type information is erased. OpenJDK HotSpot has to perform a lot of work just to get to the baseline where CIL starts at, where you have to explicitly make a call virtual and where type information propagates through generic type arguments. OpenJDK used to have a much more powerful compiler but .NET has closed the gap in almost every area, and in other it has surpassed it, or will surpass in the upcoming release(s). It also has a world of optimizations for structs and struct generics which are monomorphized like in Rust, something OpenJDK might only get to in the future. As I said in my previous comment, performance ceiling of .NET is at approximately the level of C/C++/Rust/Zig. Somewhat lower due to compiler limitations but the gap is small enough for it to be easily competitive.
https://benchmarksgame-team.pages.debian.net/benchmarksgame/... is a good demonstration of performance difference in optimized code in these two languages (note that on <1s execution time benchmarks the startup impact also works against both, so you could look at the comparison between C# AOT and Go to get another picture)