Vba object creation through manifest

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C#

VBA

Hello fellow developers.

I have problem with reg free object creation in VBA.
I use popular method like below:

Dim oCtx As Object
Dim sFile As String
Dim retVal As Object

sFile = "C:\DllLibrary.X.manifest"
    
Set oCtx = CreateObject("Microsoft.Windows.ActCtx")
oCtx.Manifest = sFile
Set retVal = oCtx.CreateObject("DllLibrary.Server")

Last line is giving me error:

Run-time error '-2147467262 (80004002)':
Specified cast is not valid.

What I have tried:

I have created COM Assembly following every step from article:
Exposing .NET Core components to COM | Microsoft Docs

I have even used example project from linked github:
samples/core/extensions/COMServerDemo

In both case I see error mentioned above.
It seems that activation context is being created successfully. So generated manifest is being accepted, so why .CreateObject fails?

Marshalling (Type marshalling - .NET | Microsoft Docs) of returned types doesn't help either.

To sum up. Visual Studio project contains three elements:

IServer interface:

using System.Runtime.InteropServices;

namespace DllLibrary { 

    [Guid("DD53E788-46CF-447D-B3FE-74621E39D28F")]
    [ComVisible(true)]
    [InterfaceType(ComInterfaceType.InterfaceIsIInspectable)]
    public interface IServer
    {
        public string greetings();
    }
}

Class Server:

using System.Runtime.InteropServices;

namespace DllLibrary
{

    [Guid("F9DA10EE-5B2C-40CD-9E85-59C024AD9718")]
    [ComVisible(true)]
    [ClassInterface(ClassInterfaceType.None)]
    public class Server : IServer
    {
        public string greetings()
        {
            return "hello from library";
        }
    }
}

DllLibrary.csproj

<Project Sdk="Microsoft.NET.Sdk">

  <PropertyGroup>
    <TargetFramework>netcoreapp3.1</TargetFramework>
    <SignAssembly>true</SignAssembly>
    <DelaySign>false</DelaySign>
    <EnableComHosting>true</EnableComHosting>
    <EnableRegFreeCom>true</EnableRegFreeCom>
    <Platforms>AnyCPU;x64;x86</Platforms>
  </PropertyGroup>

</Project>

Compilation gives me following result:

DllLibrary.comhost.dll
DllLibrary.deps.json
DllLibrary.dll
DllLibrary.pdb
DllLibrary.runtimeconfig.dev.json
DllLibrary.runtimeconfig.json
DllLibrary.X.manifest

Generated manifest looks like:

<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<assembly manifestVersion="1.0" xmlns="urn:schemas-microsoft-com:asm.v1">
    <assemblyIdentity type="win32" name="DllLibrary.X" version="1.0.0.0" />
    <file name="DllLibrary.comhost.dll">
        <comClass clsid="{f9da10ee-5b2c-40cd-9e85-59c024ad9718}" threadingModel="Both" progid="DllLibrary.Server" />
    </file>
</assembly>

What is important normal registration with regsvr32:

regsvr32 DllLibrary.comhost.dll

works fine and I can create object in VBA:

Dim lib As Object
Set lib = CreateObject("DllLibrary.Server")
Debug.Print lib.greetings()
Set lib = Nothing

And:

hello from library

is being printed in immediate window:

So what can be wrong with "manifest" approach'?
Any ideas?