How does CorFlags.exe /32BIT+ work?

This isn’t well documented in any place I know of, I can only point you to a relevant MSDN article. Yes, your assumption is correct, the loader in Windows XP and up has awareness of managed executables. It automatically loads the .NET loader shim (c:\windows\system32\mscoree.dll), the relevant entrypoint is _CorValidateImage(). The Remarks section in the linked MSDN article describes the mechanism that turns a 32-bit .exe file into a 64-bit process:

In Windows XP and later versions, the operating system loader checks for managed modules by examining the COM Descriptor Directory bit in the common object file format (COFF) header. A set bit indicates a managed module. If the loader detects a managed module, it loads MsCorEE.dll and calls _CorValidateImage, which performs the following actions:

  • Confirms that the image is a valid managed module.
  • Changes the entry point in the image to an entry point in the common language runtime (CLR).
  • For 64-bit versions of Windows, modifies the image that is in memory by transforming it from PE32 to PE32+ format.
  • Returns to the loader when the managed module images are loaded.

For executable images, the operating system loader then calls the
_CorExeMain function, regardless of the entry point specified in the executable. For DLL assembly images, the loader calls the _CorDllMain
function.

_CorExeMain or _CorDllMain performs the following actions:

  • Initializes the CLR.
  • Locates the managed entry point from the assembly’s CLR header.
  • Begins execution.

The loader calls the _CorImageUnloading function when managed module
images are unloaded. However, this function does not perform any
action; it just returns.

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