I am developing a windows forms user control in Visual Studio 2005. It is a file upload control and uses only 2 elements.
For doing this, the users will have to have .NET framework installed on their machines (most of the users have it). Then to view the control, they will have set the .NET security policies.
I had once used Atalasoft's .NET component for ASP.NET, and it required performing the settings given on this page.
You can try creating a normal COM ActiveX in .NET instead of a .NET web component. This way you'll only have to digitally sign it and the users will have to permit the control to be installed on their machine.