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You two seem to not understand still, please re-read my comment.

The point is this is allowing code execution within the kernel of windows. It doesn't even reach the IIS userland process.

I actually don't because I have no clue how Windows Server works. So this attack hits the kernel and the context is low level, right?

Not sure if I am not clear enough but yes, it 'hits the kernel and the context is low level'. As low as it can get on Windows.

My windows knowledge is rusty and outdated but... do you mean that code runs in ring 0? that "kernel space"?

Yes