Doug,
>We may move to SQL Server in the future - but not right away. I am not familiar with VFP remote COM objects, any suggestions to find out more about actually doing this - it sounds like a good idea.
In general, read up on Windows DNA and nTier design. In relation to VFP remote COM objects running with a different "identity" than the client, read this article about running VFP servers inside of MTS. It's a pretty technical article, but should give you a good idea of what's possible security-wise.
http://msdn.microsoft.com/isapi/msdnlib.idc?theURL=/library/techart/MTSVFP.htmSeveral of the sessions at the New Orleans DEVCON will be devoted to nTier architecture from a VFP point of view.