Today I came across this question, and I know that the question is old, but I studied similar and came across this:
http://support.microsoft.com/kb/197810
This KB is also old, but it seems to me that there is something around closed unoccupied connections. It also lists registry settings. I'm not sure if this helps, but my scenarios are completely different, so this is not a problem (if it really is), I just wanted to know what was going on.
I'm not quite sure that MSDTC works as a component of COM +. There is a COM interface for this, but I could not find anywhere mentioning that it is a component of COM +. It is listed as a service, and the COM interface can be bypassed so that MSDTC can access directly. With all of this, I really doubt that it is a COM + component. Having said that, it has several other dependencies - like, for example, an RPC carter, they can also be involved in this problem.
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