Access 2007 makes connecting to SharePoint a breeze. After you link to a list, then ADO, and even DAO + VBA code and your sql queries work on those lists!
I seen a good number of people thus start using the JET (actually it called ACE in access 2007) as a data connector to SharePoint for this very reason. Since your are building a web based system then we not using ms-access here, but ONLY using the 2007 version of the JET data engine that ships with access 2007.
Someone does need to come out with a OLEDB provider for SharePoint lists that allows ones web site or .net code to view those lists as standard sql tables like ms-access can. Using JET as the data connector system is likely not such a good idea. I do realize that you not storing nor placing data in the access JET table, but are using the wonderful ability of the new access JET engine to view and use SharePoint lists as regular sql tables. This approach does allow your ASP.net code to execute sql updates on that data or do whatever as if this was a regular sql table. It does make this oh so easy.
The security permissions on the SharePoint site are thus going to view this connection as not as a end user, but always see the USER as the actual web site connecting (or at least the user you were in ms-access when you linked the table to SharePoint). I don’t believe the SharePoint user authentication process can work reliable when you do this. What will happen is you change a few things on the SharePoint site, and next thing you know the JET connection will be trying to prompt you for new logon credentials. You can’t provide nor control those logon credentials at that point in time.
So, as others pointed out, this is going to be problematic and not reliable.