I see where you're coming from.  However, adding a client to Link doesn't mean you will need to use Link with that particular client.  Until you invite them to Link and they accept that invitation (or for an existing client, send them the request for that year), only you will have access to what's in Link.

In practice, this would mean the following but one drawback is that it could make tracking status in Link a bit more confusing while the return is in WIP:

1. Use Lacerte to create the Checklist;
2. Do not complete the process to send the invite; and
3. Log into Link for Accountant to download the csv file (and convert to PDF, if you prefer) to send to client along with the proforma organize.