// Ordinary
public class SimpleDto : ValueObject<SimpleDto>
{
    public string Value { get; set; }
}

// With base class
public abstract class BaseDto<T> : ValueObject<T>
{
    public string BaseValue { get; set; }
}

public class DtoWithBase : BaseDto<DtoWithBase>
{
    public string Value { get; set; }
}

public class Program
{
    static void Main()
    {
        var s1 = new SimpleDto { Value = "Sample" };
        var s2 = new SimpleDto { Value = "Sample" };
        var s3 = new SimpleDto { Value = "Sample2" };
        
        var e1 = s1 == s2; // true
        var e2 = s1 == s3; // false
        
        var d1 = new DtoWithBase { Value = "Sample", BaseValue = "Sample" };
        var d2 = new DtoWithBase { Value = "Sample", BaseValue = "Sample" };
        var d3 = new DtoWithBase { Value = "Sample", BaseValue = "Sample2" };
        
        var e3 = d1 == d2; // true
        var e4 = d1 == d3; // false
    }
}