do linked tables always imply a back-end
In a word, yes. Tables are either linked or local. Local tables are in your primary app file which is usually your front-end or FE file. Linked tables are in another file that is usually your back-end or BE file.
Here is my take based on personal historical perspective. Adding separate files (distinct BE files) adds to the maintenance overhead of the project because to do maintenance, you typically have to take down all of the FE files and all of the BE files AT THE SAME TIME. You need some guaranteed common point (yet another BE file) so that you can store data regarding your maintenance time. And trust me, for files this big, you WILL need maintenance. They will eat your socks if you aren't careful.
The more "things" you have to touch, the worst this gets. (A) More opportunities to make mistakes. (B) More need for a careful backup system. (C) More downtime needed to perform the maintenance tasks. (D) More opportunities to get confused. (E) More resources required - and you already have an issue with that WITHOUT the multiple BE files being in place.
I need to explain (B) a bit better. When you have a database, it has an implied or explicit "instantiation" date or number or SOMETHING that says that "All files involved with this overall database were synchronized as of " either a date or a sequence number of some sort. ORACLE used instantiation numbers. I wouldn't rule out other systems that might use dates. The idea, though, is that if you have to RECOVER a blown database, you must be able to recover files such that you can return EVERY COMPONENT FILE to the same instantiation number or time. If you cannot do that, you cannot recover the database reliably and you risk data loss.
Using SQL Server and a Terabyte disk, you can hold a lot of big data in a single place. Big file - but easy to maintain, easy to back it up.
Using ORACLE Enterprise Server and one or more large disks, you can hold a lot of big data in a couple of big places but ORACLE manages the files for you if you set aside the required backup time.
Using Access "native" BE files, you are doing your own data management and your own backup. You are asking for a major accident to happen. This is based on nearly 50 years of program engineering experience that includes systems analysis, product management, security management, and network usage management. And in those 50 years, I have NEVER seen a system that did not occasionally require a data restoration. It WILL happen.