'Linked Server' is a very specific thing -- basically, a permanent connection between servers. I can think of all sorts of reasons not to want that, while at the same time having no problem with folks writing queries that combine data from the two different data sources.
Anyway, depending on your requirement -- if this is just for ad hoc querying, OPENROWSET is good if inside of SQL-Server, or if you want to do this in MS Access, just link to the two tables, and your Access query won't care that one comes from one server, and one comes from another.
Alternatively, with a web or windows front-end, you could indpendently query each table into a data object, and then build a separate query on top of that.
Http Endpoints...
WebServices...
There's a million ways. I wouldn't be so quick to assume, as @Lasse suggests, that any form of 'linking' this data together would make you some kind of rougue data linker.