If in answering http://stackoverflow.com/questions/3862379/how-to-debug-the-application-after-deployed-in-iis I said it sounds the cause of the problem was that you were statically scoping your connection.
In answering http://stackoverflow.com/questions/3861298/error-when-multiple-users-access-my-web-app-at-the-same-timer Marc Gravell said it sounded like a static resource, specifically the connection, and suggested you fix it by scoping them locally.
In response to him, you said it was not statically scoped.
Now, you are saying that you are manipulating your connections through a static method, and closing it in the same method. This makes it seem even more likely to be the case, and that's the suggestion Jon Skeet has made here.
Can you see how people are going to keep thinking your connection is static if you don't show the example code to show otherwise?
Maybe it's not, but it matches the symptoms you described perfectly in the beginning, and it still matches it now. This is why three different people in three different threads have offered the same conclusion. Asking a fourth time is likely just to have fourth person offer the same answer unless you demonstrate why it can't be so, because it does match the problem so very well.
"Insanity is repeating the same behaviour and expecting different results" - Rita Mae Brown.