All operations on a SQL Server table result in another table.
This is a requirement of the relational model and is referred to as relational closure.
Almost any SQL that can be issued natively can be coded into a view; there are exceptions, however.
This causes the advantages of views to become muddled and misunderstood.
No physical structure is required of a view; it is a representation of data that is stored in other tables. When modifying data through a view (that is, using INSERT or UPDATE statements) certain limitations exist depending upon the type of view.
The data "in the view" is not stored anywhere and only physically exists in the underlying tables. Views that access multiple tables can only modify one of the tables in the view.
They are wonderful tools that ease data access and system development when used prudently.
Furthermore, views are simple to create and implement.