Here are the datasheets for both products so you can see some hard facts on the difference between the two databases.
Access:
http://office.microsoft.com/en-us/access-help/access-specifications-HP005186808.aspx
SQL (Express is listed on the far right column):
http://www.microsoft.com/sqlserver/2008/en/us/editions-compare.aspx
The comment I have always read is that Access is great for single user single access database use, the minute you scale beyond a single user look elsewhere. While that may be a "bit" of a stretch, Access really does not do well in a multi-user environment. From experience we've had a client who has ignored and ignored our requests to migrate a backend database from Access to SQL, and there have been numerous occasions where we have had to restore from backups, or take the Access database offline due to corruption.
They are two completely different technologies with two different target markets. The database engines are indeed different, as you mention T-SQL is different than Access SQL.
You can "scale up" an Access database to SQL by creating an SSIS package or other tool to do the import, but this takes the Access schema and data and migrates it to a true SQL database. It does more than just attach the Access database or the like.
Anytime you need a "real" database I'd highly recommend looking at any of the SQL versions that are available over Access.