What is rowversion in SQL Server?
The concept of SQL Server's rowversion data type explained in under 100 words. #Under100
The SQL Server rowversion data type (aka, timestamp) is basically a database-wide Autonumber field.
Any time a record in a table with a rowversion column is added or updated, the global rowversion counter is incremented at the database level and the new value is assigned to the added/updated record. It's an easy way to see if a record has changed without checking each field.
I recommend adding a rowversion field to every SQL Server table you link to from MS Access as it boosts performance, helps avoid weird bugs, and has no real downsides.