The other day I got surprised when a customer of mine told me that they had seen a new CAPICOM version being installed by Office 2007 SP2: 22.214.171.124. I've been dealing with many CAPICOM issues in the past, and I had no news of such a version. Is it a new version? Can it be used? Can it be redistributed?
To my knowledge, version 126.96.36.199 was the lastest version available. Additionally, it was the only supported version on Vista/Server 2008 (CAPICOM support on Windows Vista, CAPICOM support on Windows Server 2008). Note that this is not the case on Windows 7/2008 R2 (CAPICOM support on Windows 7). CAPICOM has been deprecated, and you should seriously think about migrating to a .NET solution, for example.
Anyway, after some research I was told that the code of 188.8.131.52 is exactly the same as 184.108.40.206, and only the version number is different. Office 2007 had to modify the version number of their copy of CAPICOM to work around some issue on their setup logic in SP2.
So summing up, just forget about that dll that Office uses. Stick to the official version, 220.127.116.11, that is available here: Security Update for CAPICOM (KB931906).
I hope this helps.
Alex (Alejandro Campos Magencio)