I not sure you gain any kind of benefit by dong this?
You can't enforce referential integrity, or have cascade deletes between a
local table, and a linked table.
So, really, the only thing you can do is have a very "cute" line drawn from
one table to the other. this will NOT effect any functionality of your
database in anyway whatsoever. So, you might be able to do this in code..but
it gains you nothing.
Since we don't work with the tables directly, you can simply build your
joins in the query builder, and you don't need any relations set to be able
to do this.
Enforced relations only work in the database you are working with. So, with
linked tables, you can link to 5 different back end mdb fles, but
relationships can only be enforced on each single "back end" file, and not
between any of the seperate databases.
Hence, when you link to a database, all RI is set in the actual database
(the back end).