[AccessD] Access and SQL Server

Hey All
I have got unbound forms, combo/list boxes, pass-through queries and ADO 
connections all working.
One question is why would you link to SQL Server tables in Access when 
you can do everything with ptq and ADO in Access? 
Another question is how do you handle subforms and tabs, do you just 
simply link to SQL Server tables?  From my research they say  to keep  
the data  simplified on a main form and then allow the user to pick  a 
record and then display a more detailed form. The thing is I like 
subforms and tabs,  and use them where appropriate. Do I have to do some 
rethinking here?