First; have you experienced yourself a corruption problem with Access?
Because it would be a far more better idea to describe your situation and
problem then to go around fishing for a possible explanation.

With Access as the backend (using Jet), your only chance of dodging
corruption if to have a rock solid LAN where everything, including routers,
are on power backup (UPS) and with no possibility of network saturation.
(Don't expect to have no problem if your network is frequently running at
over 50% of its capacity.)  For the WAN, your only practical chance is
probably to use a properly configured TS/Citrix server; here again with no
possibility of saturation (in this case, this mean a very, very powerful
machine and all timeouts set to their maximum).  You can try with a VPN but
in this case, you must use a very good VPN that will run the connection in a
very reliable way (no dropped packet).

With SQL-Server as the backend; Access can usually automatically deal with
simple cases by using the transaction mecanism of SQL-Server but for more
complicated multi-steps transaction, there is no solution other than making
the update yourself outside of a bound form.  Most often, the solution used
by programmers is to add command buttons for complex and critical multi-step
tasks, like creating or saving a new order with its associated bill and then
crossing their fingers leaving the rest to be handled automatically by
Access bound forms.

However, for the .NET Framework, MS took the decision to drop all these
configurations and to keep instead a single solution where all (and I mean
all) updates - for bound, unbound or no form, single or multi-steps - can be
directly controlled inside a single or multiple transactions by the
programmer at his leisure.  The fact that they have taken this decision
should give you an idea of what MS itself thinks of all these other
solutions.

Finally, if you take a look at other posts; you will find many people that
will say exactly the opposite; so finally, it's up to you to take your own
decision.

Doesn't that mean that they will be server temp tables? I thought I read
somewhere that MS was touting the performance gains to be had by using local
temp tables. Put all that desktop processing power to work, so to speak.