>>
>>Where is this "evidence"? I suggest you read the book "COM+ at the Battle for the MIddle Tier" by Roger Sessions...which basically shows that COM+ is a much better solution than CORBA or JavaBeans. In case you've never heard of Roger Sessions, he was one of the head guys doing CORBA work at IBM and was on the CORBA standards committee.
>
>Then why is MS abandoning COM+ in favor of web services?

It's not. COM+ is still there and functioning. In fact, .Net was originally called COM+ 2.0.