I thought that DXF assoc list (or list of dotted pairs) resemble the hashtable from C#,
since they both deal with dictionaries and their items have key and value properties.
Anyway I can't delve more than this (because I'm a C# newbie).
If the use association list and the assoc function looks like getting values by keys in a dictionary structure, the linked list (the only data stucture used in AutoLISP) is not at all the same thing as a dictionary data structure.
A dictionary does not allow duplicated keys, an association list may have multiple entries with the same 'key' (DXF code 10, 40, 41, 42 for LWPOLYTLINE vertices).
If a linked list is cheap to access from left to end, it's far less efficient than a dictionary for random access lookup by 'key' because the list must be traversed from the left at each lookup (i.e. O(n) access time where n is the length of the list), on the other hand, the dictionary is based on a Hashtable which allows a direct random access lookup by key (i.e. O(1) time access).