There's some room for customization, but some things (e.g. custom aggregators etc) requires playing around with reflection.
If you want more control over the provider itself, take a look at Matt Warren's IQueryable provider:
http://blogs.msdn.com/mattwar/It provides functionality very similar to the L2S IQueryable provider but it is open source and you can use it as a base for a custom IQueryable provider. Comes with support for other DBs besides MSSQL too...
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Kristofer -
Huagati Systems Co., Ltd.Cool tools for Linq-to-SQL and Entity Framework:huagati.com/dbmltools (add-in with new features for Visual Studio 2008's L2S and EF designers)
huagati.com/L2SProfiler (Query profiler for Linq-to-SQL and LLBLGen Pro)