A very rough performance comparison is performed in ER9/001.
Comparison scenario
The two below operations are compared:
(1) table ZCOMM_PRODUCT2
This is a very simple table which has only three fields. All of the fields are mapped from MARA.
(2) table ZCOMM_PRODUCT which is redirected to CDS view ZP_MARA_REDIRECT
Both table have exactly the same number of entries: 97.144
I create two simple ABAP methods to retrieve data from ZCOMM_PRODUCT and ZCOMM_PRODUCT2:
And use ST05 to trace the duration of these two kinds of SELECT SQL.
The case for direct read via SELECT SQL: 0.159 second
The case for CDS redirect: 0.247 second
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