Who told you that? I think VBA was added in A95. Earlier versions used a different version of basic, not macros. Similar and mostly convertible, but different.
I am not OK with that designation. There are actual virtual indexes that are created when you link to server-side tables or views that do not have a PK or unique index defined. These virtual indexes do not in fact exist because indexes exist only in the database that holds the table the index applies to. The only use of the virtual index is for Access to be sure that you end up with an updateable result once the action query is sent to the server.
It ignores them. That is what we are talking about. Access creates them as table1table2. SSMA does not create any indexes on FKs automatically, nor does SSMS.
The optimal solution is to determine if there are duplicate indexes and only migrate one. That covers the people who know about the hidden indexes as well as the people who unknowingly create a duplicate index because they didn't know that Access had already created one when the relationship was defined.
or, Add an option so that the developer can choose.
or, if Microsoft intended to ignore the hidden indexes, OK - but at least warn us.