Well I'm adding new tables and fixing relationships that are incorrect or non-existent, improving reports and forms and also creating new ones. The current FE goes through VB6 so I thought it would be easier to update and maintain with an Access FE. I guess updating from 2003 isn't imperative, but I thought it would just make sense to use newer, more refreshed software if I am going to create a whole new FE with new reports and forms. If I am putting the time into it now, why not use newer software that may not be necessary now, but if we find a use for a feature later down the road, it is already there.
EDIT: I am also use to working with Access 2010 from school and like the updated interface a lot more.