I'd come with .NET and WCF. It is easy to develop thin .NET wrapper for COM objects and WCF gives you SOAP. You can choose between IIS or self-hosting.
- License cost: you need Visual Studio and Windows Server licenses (for IIS hosting option). .NET and WCF runtimes are free.
- Ease of setup and maintenance: not sure what should be here
- Ease of configuration/development: WCF is very easy to use in development
- Compatibility: WCF adheres to SOAP and WS-* extensions
- Security: IIS 7 is secure platform
Exposing COM Components to the .NET Framework: http://msdn.microsoft.com/en-us/library/z6tx9dw3%28VS.71%29.aspx
About WCF: msdn.microsoft.com/en-us/netframework/aa663324.aspx
WCF in more details (using SOAP): msdn.microsoft.com/en-us/library/ms731082.aspx
PS: Sorry, it doesn't allow me to post several hyperlinks