Yes, by several hundred dollars
Actually, you are talking apples and oranges.
SQL Server is a database engine.
Access is an application builder.
You cannot build forms or reports in SQL Sever. It requires a package or
language capable of creating applications (VB, C++, C#, VB.Net, etc.) Those
mentioned do not easily produce reports. The most common reporting package
that can use SQL Server is Crystal Reports.
Access is a collection of tools that includes the Jet database engine. It
also includes a form builder, a report builder, and a query builder. (I
omitted Macros because they are seldom used by professionals). The
application you build in Access, by default, uses the Jet database engine;
however, you can use SQL Server, Oracle, MySQL, or other database engines
instead.