Certainly in the short term I would probably go with Linked Tables/Views as it will take less time to convert your existing Access application to run off SQL server.
What you might want to consider though is to start making some modifications to how your database works to improve performance. Can you move some of your SELECT Queries to Views or
Pass-Through Queries to take advantage of the performance benefits that SQL server potentially offers and possibly make your network admins a bit happier. By default, as I understand it, if you run a query on two linked tables, Access will pull all the data down locally, perform the query and then display the results, which with large tables means you could be moving lots of data around your network. If you run a passthrough query or link to a View then you'll only be pulling the information that you actually want in the first place over the network. And SQL server is much faster at querying data than JET.
While you can just run an INSERT or UPDATE query on a linked table, you might also want to consider looking at calling stored procedures from within your VB code. From a SQL server perspective I hate applications that send "raw" SQL to my database, they make planning changes on the back end database very difficult as you have no idea what effect it might have on the front end application. I'll spare you the sob story of how I inherited a SQL server DB [badly] designed by a web Developer with no rules or relationships on any of the tables "Because it's all handled by my webcode [Which I didn't document]" using no Stored Procedures or views whatsoever. (OK, I guess I wont
)