I think the most efficient would be for the pass-through query to call the
SQL view.

The main benefit you get by using sql view over pass thrugh is that you can
use the view with the stored procedure you will write in the sql server,
other wise it works the same. a pass-through query performance is just like a
view, that the point of it, it will do the process in the server instead of
the working station, but you cant use the pass-through query in the stored
procedures.

Also incase you need to use that query/view from fiew places then it better
to create a view, that way you need to maintain it once, in one place with
link to all the db used, that way if you need to change it you don't have to
change it in all the db.

Also if you want to use a view within view.

You can use Views as RecordSource for a form.  See
http://support.microsoft.com/kb/q209123/ if you want to have an updatable
view.

For SQL pass-through, the situation is a little more tricky: you must first
create an ADO or DAO recordset and then link it to your form.  See
http://support.microsoft.com/?kbid=281998 for exemple.