您可以在上创建一个一次性包装纸枚举器：

class DisposableEnumerable : IDisposable
{
    private IEnumerable<IDisposable> items;

    public event UnhandledExceptionEventHandler DisposalFailed;

    public DisposableEnumerable(IEnumerable<IDisposable> items) => this.items = items;

    public void Dispose()
    {
        foreach (var item in items)
        {
            try
            {
                item.Dispose();
            }
            catch (Exception e)
            {
                var tmp = DisposalFailed;
                tmp?.Invoke(this, new UnhandledExceptionEventArgs(e, false));
            }
        }
    }
}

使用它对您的代码产生最小的影响：

and use it with the lowest impact to your code:

private static bool CheckHeaders(string folderPath, int headersCount)
{
    var enumerators = Directory.EnumerateFiles(folderPath)
        .Select(f => File.ReadLines(f).GetEnumerator())
        .ToArray();

    using (var disposable = new DisposableEnumerable(enumerators))
    {
        for (int i = 0; i < headersCount; i++)
        {
            foreach (var e in enumerators)
            {
                if (!e.MoveNext()) return false;
            }
            var values = enumerators.Select(e => e.Current);
            if (values.Distinct().Count() > 1) return false;
        }
        return true;
    }
}

问题是您必须分别处理这些对象反正一个。但这取决于您在哪里封装该逻辑。而且我建议的代码没有手动最终尝试 ，）

The thing is you have to dispose those objects separately one by one anyway. But it's up to you where to encapsulate that logic. And the code I've suggested has no manual try-finally,)