This implementation of Close calls the BinaryReader.Dispose(bool) method passing a true value.
Flushing the stream will not flush its underlying encoder unless you explicitly call Stream.Flush or Close. Setting StreamWriter.AutoFlush to true means that data will be flushed from the buffer to the stream, but the encoder state will not be flushed. This allows the encoder to keep its state (partial characters) so that it can encode the next block of characters correctly. This scenario affects UTF8 and UTF7 where certain characters can only be encoded after the encoder receives the adjacent character or characters.