Is COM+ dead? Is COM+ is not needed anymore?

Not immediately. The approach for .NET 1.0 was to provide access to the existing COM+ services (through an interop layer) rather than replace the services with native .NET ones. Various tools and attributes were provided to make this as painless as possible. Over time it is expected that interop will become more seamless - this may mean that some services become a core part of the CLR, and/or it may mean that some services will be rewritten as managed code which runs on top of the CLR.