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From a Tableau perspective, there really isn't any difference - Tableau handles both objects almost identically and neither really impact functionality. The biggest consideration is really the ongoing management of the data source - there are situations were a view is poorly optimized and querying from it results slower performance when compared to connecting directly to the tables. Tableau might have less awareness of the schema to optimize its queries by itself; referential integrity or join culling would be dependent on set up in the database to manage. On the other hand, I have also found views to make it easier to update the data source for Tableau without needing to open the workbook. Changes to view (such as adding tables to the schema, adding additional columns, etc.) reflect directly in the workbook, and can make it easier to manage if the tables inside the view need to be updated over time. Similar to other reporting tools, having the extra abstraction layer can help keep things consistent for the workbook even if updates are occurring in database.