No, I don't think you've quite got it. .NET components CAN, in fact, expose
themselves to COM via COM Callable Wrappers (CCW's). In VS .NET, go to the
project's properties and look at the "Build" category of choices. If you
check off "Register for COM InterOp", then when you compile the project, VS
..NET will generate a Type Library file (.tlb) for your .NET component. This
..tlb file is what you will need to make a project reference to from Outlook.
What we've been discussing here is whether the process I've just described
means that .NET can create COM objects. I say, "no", because that .tlb file
is nothing but a wrapper for the native .NET object that will still run
within the context of the CLR (oh yeah, you will need to have your target
machine loaded with the .NET Framework so the .NET component can run).
So, although .NET components can be *exposed* to COM via wrappers, they
remain .NET components because of where their actual code is processed (the
CLR and the .NET Framework).