When connecting to SQL we can use tables as well as views. When using delegated queries this can search through thousands of records very fast.
This idea is to make it possible to call a SQL function so we can give dynamic parameters from the Power App before a view is called. This way we can perform complex joins on SQL side to create a complex view which returns as less records as possible.
No additional views needed for every use case
Calculations on SQL side with dynamic parameters given from Power App are more efficient so less Azure Resources used returning results
Less records returned in the end result which improves Power Apps performance