Most of my work involves programming SQL server applications, we use all the versions of Access as frontends to big SQL server databases depending on what the client is using in his environment, it saves all kinds of licensing costs and adds an additional layer of security as well. Access 2003 has become somewhat of a corporate standard with all large companies, it is very stable and fairly easy to learn. 2007 is pretty much the exact opposite. There is really only one reason to migrate to it in the business world, 2007 offers a lot of hooks into Microsoft's Sharepoint product, which is being used a lot of places but as an app hasn't exactly set the world on fire. If you are in an environment where integration with Sharepoint isn't a consideration, I'd go with 2003, you can always upgrade later. Microsoft wants you to use 2007 because once you are using it, if you want to do any serious development in it you will be sending Microsoft more money to put a .Net development platform together, while 2003 uses the older VBA/
VB 6 COM environment, all of which is built into Access and for which there is twenty years worth of free and/or cheap addins available along with all kinds of libraries that allow 2003 to be integrated into web apps and just about anything else you can think of. With 2007, all of what is functionally pretty much the same stuff is for sale for high prices.