[AccessD] Access and SQL Server

Hey All
Well I have spent a couple of weeks now fooling around with ACCESS and 
SQL Server. Using fairly complex pass through queries, ADO connections 
with stored procedures and Views, I have still to buy Susan's book to 
answer some of my under lying questions. Other than being prepared for a 
client's request to use SQL Server, I keep asking myself when would I 
need to use this.  Only a few of my applications I have out there are 
dealing with records greater than a million. Because the apps are user 
specific I don't usually have more than 10 users on a network.  I don't 
think any of my clients (including the big companies) know what SQL 
Server is. In fact I have produced only one app for a client that linked 
into an Oracle database (that is the flavour in my area not SQL).  Yes I 
know SQL Server has hundreds of nifty little features that ACCESS 
doesn't, many activities use a SQL Server link (Web Pages), so it begs 
the question "Should I be learning how to develop  a SQL Server app from 
the bottom up?"

What I am finding is that an ACCESS/SQL Server app becomes very code 
intensive (forms, queries, etc) much more so than just using ACCESS.

My question to those of you proficient in using ACCESS and SQL Server, 
how exactly are you applying it?
Are you producing major apps dealing with millions of records?
Are you producing major apps dealing with hundreds of users?
How do you go about distributing changes to an ACCESS/SQL Server app?