The closest you'll get to a SQL source in a controlsource if a function which returns a value (much like the Domain Lookup does).
For example
=CurrentDb.OpenRecordset("SELECT FieldName FROM TableName WHERE FieldX = 1")(0)
Obviously untidy and unadvisable. Just re-enforcing a point really.
(And certain expressions are all over the place in Acc2007).
You'd have to write your own SQL statement resolving function to have real control over the execution.
But alot is possible with just the humble DLookup too - as already mentioned.