From the Microsoft Dynamics CRM Blogs: LINQ and ExecuteMultiple; Azure Blog Storage; Syncing Address Books; XrmToolBox Plugin
A Potent Cocktail: ExecuteMultiple and LINQ: From the CRM Entropy - A Microsoft Dynamics CRM Blog, we get some insight on this from Microsoft MVP David Berry. Berry is covering the intersection of CRM 2011's new ExecuteMultiple capabilities and his love of LINQ. Berry's not referring to using LINQ provider for CRM, though you can certainly use that to produce a collection of records upon which to perform some operation in bulk.
Rather, he's showing you an elegant snippet of code that demonstrates the power of ExecuteMultiple with the cleanliness of succinct LINQ.