At my current project, we have written a lot of PowerShell. We came to discuss whether, we can use delegates in PowerShell or it is a pure C# (.net) thing. The short answer is yes, you can do it. The syntax is like this:
1 $url = "http://win-l2sfc3oetnn"
2 function GetSiteElevatedPrivileges
4 $site = new-object "Microsoft.SharePoint.SPSite" $url
5 write-host $site.RootWeb.Title