COM+/MTS custom application : CreateObject or CreateInstance?

Recently i was working with a developer customer, who created an Visual Basic/COM+ based solution (internally uses the Microsoft Messaging library). In general, he wants to know whether they should use CreateObject or CreateInstance? Whether both will have the same or different same effect in COM+?

In Microsoft Transaction Server (MTS), you must use ObjectContext.CreateInstance in your root object to create secondary objects for the transaction to flow. In COM+ this still works, but it is no longer necessary to do it. In COM+, CreateObject subsumes the functionality of ObjectContext.CreateInstance. The object created participates in the caller's activity. In COM+, you can use the standard CreateObject function in Microsoft Visual Basic to flow a transaction to secondary objects as appropriate. So, CreateObject and CreateInstance have the same effect in COM+.