No. When you split you will have two MDBs. One with just tables and one with
everything else. When you are ready to deploy the app to users you use the MDB
containing forms, reports, code, etc., and you create an MDE from it. Now you
have three files, a back end MDB, a front end MDB and a front end MDE. You give
each user a copy of the MDE and you keep the front end MDB for further
development work.
While users are happily using the MDE you gave them you can continue to make
development changes to the front end MDB (new forms, reports, etc.). When you
have a new "version" to deploy you make a new MDE and send copies of that to
your users. Since the data is all stored in the back end MDB none of this makes
any difference to the data at all. Your users simply replace one MDE with a new
one and off they go.