With SQL Server the users do not interact with the raw data tables themselves but with an intelligent data manager which in turn writes to a transaction log. When the user signals to the Server that he/she has finished the intelligent data manager applies the data changes to the database itself.In the instance of a network problem or problem with the client machine the data manager is aware that the transaction has not been completed and does not apply the changes to the database, the database thereby retaining it's integrity.
In the instance of a server failure this transaction log can be re - applied allowing the database to be restored to the situation it was in before the failure. In the right environment this is scarcely a consideration - we have customers with hosted 24x7 SQL Server databases and we have not encountered any problems since the systems went live.
With Access the story is different. Each user interacts directly with the raw data tables. If a user's machine experiences problems it there is a chance of corrupting the entire underlying Jet Database. Network problems may have a similar effect.
To discuss this in more detail please contact us for an informal discussion