[AccessD] Another assessment....2007

Well, when it rains, it pours up here in Philly....
now I am being asking for yet another Access application assessment and cost
estimate.
I think they are upgrading from AC97....but once again, they want to move to
AC2007....UGHH....
 
Is there anything I can say of benefit for AC2007 vs. AC2003 other than the
ability to use the ribbon...
which of course must be toggled on and off if you want to use all of the
screen real estate ?
Is there even one compelling feature of AC2007 ?
 
Is there any reason I can't develop totally in 2003/MDB and then just upsize
it to AC2007 ACCDB ?
The only thing I'm worried about is the "split" (MDE + MDB) front-end /
back-end.
Will each of these separately upsize to AC2007 ?
I am worried I might have to develop in MDB, upsize, and then split.