The benefits of using SQL views include simplifying complex queries by creating virtual tables that can be treated as regular tables, improving performance by pre-computing and caching query results, and enhancing security by allowing users to access specific columns rather than the entire table. Drawbacks may include increased maintenance effort, as any changes made to the underlying tables may require updating the view as well. Additionally, views can sometimes introduce performance overhead, especially when dealing with large datasets and complex joins.

SQL views are a great way to abstract away the complexity of underlying tables and provide a consistent and simplified interface for querying. They can be used to implement business logic and enforce security permissions effectively. However, views can sometimes hinder performance, especially when they involve multiple joins or complex calculations. It is important to strike a balance between the benefits of abstraction and the potential impact on query execution time.

Using SQL views can greatly improve code maintainability and reusability. They provide an encapsulated and logical view of complex data models, allowing developers to write simpler and more concise queries. However, views can sometimes lead to performance issues, especially when dealing with large datasets. It is crucial to analyze the execution plans and optimize the underlying queries if necessary. Overall, using SQL views requires careful consideration of the specific use case and performance requirements.