Linq has nothing to do with SQL or enumerable lists

There seems to be quite a lot of misunderstanding of Linq. I am not sure how widespread this misunderstanding is, but if I can be persuaded that my selection sample extrapolates accurately, I might consider expanding on this fact:

Linq has nothing to do with SQL or enumerable lists. Nothing and also, not a single thing.

If this is contentious, please let me know and I will endeavour to do something about it (I already have, so I’ll just refer on to begin with).