We had a COM Object that needed to have ReleaseComObject called on it. This worked fine, and happily for a while. Then, someone created a .NET object with the exact same signature so that it might easily replace the use of the COM object. However, this new assemebly is NOT a COM Object, so it's extraordinarily bad to call ReleaseComObject on it (in that it totally doesn't work.)
So, here's a good best practice if you're doing some crazy crap like this:
if(Marshal.IsComObject(foo)) Marshal.ReleaseComObject(foo);
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