Keith I'm afraid you just described what a Split DB is. Unless I'm not understanding your question.

If you are asking if you have to actually link the tables into the FE then the answer is yes.  All forms, queries, reports have to have a data source in order to work.  Linking the tables into Access just tells Access we are going to use these tables for our data.

You can have multiple BE (tables dbs) and link to them in the same FE.

So the proper way to build would be to create a database with only tables. Then create another database link the tables to it and create forms queries and reports in that database.

It is essentially the same as creating one database with tables forms queries and reports and then programmatically splitting it with the process in Microsoft Access.

Here is what I do.
I develop my dbs pretty much all together to begin with.  Tables and forms and queries all in the same db.  Get it working 95% of the way for a single user.
Then when you are ready,  split the db and test some more.
You can use the split tool in access but I find it just as easy to do it myself.

First before you do either one, BACKUP.  Make a copy in a different folder.

This is one case where wearing a belt and suspenders is advisable.

Go watch Split Your Database first.  Richard explains both methods.

Thanks Scott! Appreciate your input.