It is, but only if you've allocated them yourself, e.g. by calling a
constructor. Objects passed via a context object, directly or
indirectly, as in the sample code referenced should not be
disposed of:
If you create your own SPWeb or SPSite object with a
constructor (see the next section), you can [should!]
use its Close or Dispose method to close the object.
However, if you have a reference to a shared resource,
such as when the objects are provided through members
of the SPContext class, do not use the Dispose or Close
method to close the object, but instead allow Windows
SharePoint Services or your portal application to
manage the object.