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I can’t see my Windows Telephony Devices in the ASP sample. How come?

No, this is not a bug. On the web server, the IUSR_<computername> credentials are used for all SMS operations. The IUSR_<computername> is only member of the Guests group by default, and has no privileges to list the TAPI devices. By adding the IUSR_<computername> account to the Local Administrator group, you will be able to see all telephony devices.