What is the benefit of converting my Access 2000 mdb files to the
Access 2007 version?
All of my users are using Access 2007, but I still don't know why
I would convert them.
I can't see any reason to do so.
The only "feature" new to ACCDB (besides the removal of certain
capabilities, like ULS and replication) is the multi-value field. To
me, that exists for two reasons:
1. for compatibility with Sharepoint.
2. to make many-to-many data easy for novices to work with.
You're obviously not a novice, and you're not using Sharepoint, so I
can't see what you'd gain from it.
MDB is a native format in A2007, so there is no performance issue
compared to ACCDB, either.
In short, there really isn't any point in converting.