On the Windows 2012 Servers we have noticed that when we create a Linked Server to a Microsoft Access Database using Access Database Engine the server becomes unresponsive, because the COM Surrogate process consumes most of the system resources.
But the COM Surrogate is not the problem, it is a system process which should help make the system run stable when some software is not running smooth.
We have find out that by enabling Allow inprocess configuration option of the Access Database Engine provider we can avoid that issue. So it looks like the problem is caused by outer process communication. Make sure that you restart the SQL server after changing the option.