I'm building an Access database an I hadn't bothered setting up relationships for most of the tables. I'm mostly combining reports from different sources and I can't count on having mappings for all the business units, plants, etc. I'm dropping things that aren't in these look-up tables into "Unknown" buckets. I have created indexes on the fields that are being joined, sorted, etc to speed up performance.
The Access analyze performance tool is suggesting I create the relationships but if I'm not using referential integrity is there any point to doing this. Sure it looks nice in the window and the tables are automatically connected when you drag them into the query builder but are there any other benefits.