I think it will be better to release server/client for OPC UA. It is multi-platform . Do not need COM/DCOM.
OPC UA specification is not free and available only to members. There isn't any free implementation even for Delphi. The day it shows for either Delphi or Lazarus will make me very happy. Till then, OPC DA is quite fine and working with current OPC servers.
Anyway mostly it better use MODBUS TCP to communicate with PCL and HMI devices. PascalScada project support it.
That is all right if your device is also talking MODBUS. Although MODBUS is one of most widely used protocols there are thousands of others, and if you make your application OPC client instead of just MODBUS client, then you will be able to talk to almost any device (not just ones with MODBUS) since OPC servers exist for virtually all of them.