Surely we could optimize the return value with a switch statement and store the result as an integer to hide the compiler warning about our clearly correct code:

internal static bool AreBooleansEqual(bool orig, bool val)
{
    int result;
    if(orig) 
    {
        if(val)
        {
            result = 0;
        }
        else
        {
            result = 1;
        }
    }
    else
    {
        if(val)
        {
            result = 1;
        }
        else
        {
            result = 0;
        }
    }
    switch (result)
    {
         case(1):
             return true;
         case(0):
             return false;
         default:
             return AreBooleansEqual(orig, val);
    }
}

New LOC: 35