FWIW I have had the UPnP service disabled in Windows Services for some time now.
OOPS! My bad. It hasn't been disabled, merely in "Started" status set to "Manual". I disabled it to see what would happen. My Canon Pixma MP180 printer refused a print job of a Microsoft KB article. The error message said it was off line when it was most assuredly turned on & cabled to the pc as always. The minute I restarted UPnP to manual in services the print job executed. Looks like their is a third piece or hardware on my LAN. Never once thought about my printer.
The MP180 is an all-in-one printer, scanner, copier, photo printer. It has a slot to insert a memory card so you can print your pictures directly from it without a pc at al (though I've never done so and had forgotten about that capability) Connected to a pc, as it is, it appears in the display of My Computer, Printers & Scanners. There used to be a scanner file in auto start called SSBkgupdate (ScanSoft SW). Maybe it's still calling home for updates and uses IGMP?
Whatever, I don't think the entry is nefarious anymore. For that, I want to thank everyone for their input. You may have nailed it Ronny. You guys are great! Thanks for being there for folks like me. Think I'll set up a rule to allow this file "outbound only" and see if that stops the BLOCK by Comodo at boot up. Would just as soon not be blocking any SW updates.
I'll post back as to whether my ALLOW rule does the trick.