Access will give an error if/when you attempt to add a record on the Many side of a relationship before there is a valid entry on the 1 side. eg You must have a parent before adding related child.
True but only if your table is defined correctly and newbees rarely know enough to do this. If you leave the default as 0, Access will stop the insert because 0 is not valid. However, I would never rely on something like this so I change the default to Null (rather than an invalid value) and set the field to be required which is how you would do this if you were defining the table in SQL Server or some other RDBMS.
That way when you try to add the record in the subform before there is a record in the parent form, the FK will be null and RI will raise an error and the insert will be rejected.
Otherwise, Access doesn't care. You can insert all the orphan records you want if the FK default is null and the FK is not defined as required.
There are situations where you actually want to be able to insert "orphan" records. In that case, you set the default to Null but do not set it to be required. You might be managing a vehicle pool. Cars not assigned will have an FK that is null. It is only when the FK is filled in by the EmployeeID that the vehicle becomes a "child" of the Employee.