1. When writing a COM add-in for a host application. When the application wants to shut down, the add-in must release all references to the objects of the host application, otherwise the process doesn't shut down. (At least with the application I'm currently writing an add-in for!)
2. When using out-of-process COM servers such as Excel from another application. This tends to leave lots of "excel.exe" processes running unless you explicitly release everything.
See for example: https://www.add-in-express.com/creating-addins-blog/2013/11/...
Here is Microsoft describing how they ran into this problem when mixing COM and .NET in Visual Studio, how they solved it using Marshal.ReleaseComObject, how that itself caused other problems later when they combined it with CCW, and ... I'm not sure what their ultimate correct solution was:
https://blogs.msdn.microsoft.com/vcblog/2006/09/19/mixing-de...
https://blogs.msdn.microsoft.com/visualstudio/2010/03/01/mar...
I am aware of UWP bringing COM back into fashion again, which is why I'm interested in potentially using Kotlin Native with it. :)
I guess the reason for never bumping into it was that all use cases I encountered so far, the controls were in-process and died when the application terminated.
Unless you are talking about manually loading them.
Also, are you aware that UWP and .NET Native are built on COM?