I think one possible situation where you might get a performance gain is if the enumerable type's size and the loop condition is a constant; for example:
const int ArraySize = 10;
int[] values = new int[ArraySize];
//...
for (int i = 0; i
In this case, depending on the complexity of the loop body, the compiler might be able to replace the loop with inline calls. I have no idea if the .NET compiler does this, and it's of limited utility if the size of the enumerable type is dynamic.
One situation where foreach might perform better is with data structures like a linked list where random access means traversing the list; the enumerator used by foreach will probably iterate one item at a time, making each access O(1) and the full loop O(n), but calling the indexer means starting at the head and finding the item at the right index; O(N) each loop for O(n^2).
Personally I don't usually worry about it and use foreach any time I need all items and don't care about the index of the item. If I'm not working with all of the items or I really need to know the index, I use for. The only time I could see it being a big concern is with structures like linked lists.