I don't see why it should make things any more difficult, but then I always
rename all of my controls, giving them meaningful names.

I can't think of any strong reason why to use text boxes instead of labels,
though.

There's a couple of reasons why they might have done this.

a) If this is on Access 2003, and the controls are on a tab control:
   http://allenbrowne.com/ser-46.html
This issue was solved in SP3 for Office 2003.

b) If you need an expression, so the "caption" changes under different
conditions.

c) On a report if you want the controls to shrink.

d) 'coz the guy didn't know the difference between a text box and a label?

Stapes,
   Labels should be labels, and text controls should be text controls.
   I would imagine that because all those "caption" text controls are
actually calculated fields, they would add to the overhead on a form.
Probably not really noticeable though, unless there were a great many of
them.  It's not kosher, but also not a serious problem.

   But, your statement...

is very odd...  A text control used as a label would have something like
this in the ControlSource...
       = "This is the displayed text"
   In design view that control would show...
       = "This is the displayed text"
not "Unbound."   You should still be able to see what the control will
display when the form is run.

*** You must be sure that he has not coded some of these controls to change
their text during data entry on the form.  In that case, converting those
Text controls to Labels would cause the code to fail.

   Please show a couple of examples of the text controls... we may be
missing something here.
   And make sure that no Macros, or any VBCode address these values at
runtime.