Ah well now I see. You're looking at a nice techy application.
Alas there is little in the way of real commercial prowess in having it back ended on SQL server. I cannot see any reason why the built in JET engine couldn't handle such an application.
You're thinking from the persepctive of a technical user. That's cool. When it comes to troubleshooting an end user against a engine with the power of MSSQL. There are too many variables to go wrong. It's be like giving someone the SQL engine against the old 3.11 card file app.
Just look at all the trouble MS have had with the release of Outlook 2003 BCM which upgrades Outlook 2003 to run under MSDE. That applications caused no end of problems.
Completly hozed both it's version and my PST file in less than 36 hours. Luckily backups were to hand to revert back to JET.
In order to have a end user backup, you would have to have a sync engine. I don't think you would be able to sync the SQL CE with another database format on the PC.
Also, just to add. Developing for a single device over that of the entire platform has historically been a huge mistake on the part of the developer.
It's a great geek idea though