Derek, I can't tell you how Access works under the hood.
I can tell you that it is possible to link tables from an Access database
that has the wrong/unregistered extension. The example I tried used the
extension .wasmdb, and Access 2007 successfully linked the table (using the
External Data tab of the ribbon), and subsequently read the data.
That answers the question you asked. It will not be the same for all
scenarios. For example, when Access 97 was first relesed, this line worked
fine:
DoCmd.TransferText acExportDelim,,"Table1", "C:\test.prn"
However, Microsoft crippled that in one of the A97 service packs. Even
though *TransferText* is explicit enough, the unregistered extension prn
subsequently failed with a very cryptic and unhelpful error message
(something about being read-only.)
So, whatever you are trying to do, there is no guarantee it will work in the
future if you don't stick with the registered file types. But at present, it
does work.