I had exactly the same problem in an environment with Microsoft Office 365 64-bit version (2016 and newer). The application contains 17 reports. On 80 computers all reports opened without a problem, on 10 computers one report did not open at all, only reported the error ActiveX component can't create object, but during debugging I found the source error: There isn't enough memory to perform this operation.
I reinstalled Office, compared the registers, everything seemed to be correct, but I kept getting the exact same error. I deleted the report and imported it from the backup file, decompiled the application (option /decompile) and still the same error.
What was the solution to the problem?
I created a new blank report, set it to exactly the same DataSource, the same grouping and sorting, and copied all the controls to it, section by section from the non-working report. The report works correctly and opens without any problems on all computers.
It looks like it wasn't a Microsoft Office installation issue, but an internal error in the Microsoft Access file.