A precompiled asp.net site is not a com dll. Not sure if the aspnet_compiler supports this, but if you want to com support, you define the guild and interfaces in your code. See
https://learn.microsoft.com/en-us/dotnet/csharp/programming-guide/interop/example-com-class
The App_Code folder is special. It contain source code that is only compiled when the website is started. So you never add precompile code, because it would be like adding the same code twice to the project. You can literally add the code anywhere else. It just a file with the version number.
using System.Reflection;
using System.Runtime.InteropServices;
[assembly:System.Reflection.AssemblyVersionAttribute("1.0.0.0")]
As the doc indicates you add the path to the file with a page directive, or the web.config used for the precompile.
What part of the precompile docs do you not understand? Basically you just run the aspnet_compiler to produce the dll.
Not sure what you are trying to accomplish. Maybe if you explained your requirements it might help.