In your comment you ask what happens if COM client runs on one thread and COM server - on another thread. Those two threads reside in different processes (since the server is out-proc).
As your COM server is out-of-proc, the threads for client and server are running in separate processes. The inter-process synchronization mechanisms in Windows work across cores or processors, so the COM subsystem will already be handling any multi-core/processor issues for you.
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