Explanation
Core Data Services (CDS) are preferable to the classical approach to data modeling for several reasons, but two of them are:
They implement code pushdown. Code pushdown is the principle of moving data-intensive logic from the application server to the database server, where the data resides. This reduces the data transfer between the application server and the database server, which improves the performance and scalability of the application. CDS enable code pushdown by allowing the definition of semantic data models and business logic in the database layer, using SQL and SQL-based expressions1.
They transfer computational results to the application server. CDS allow the application server to access the data and the logic defined in the database layer by using Open SQL statements. Open SQL is a standardized and simplified subset of SQL that can be used across different database platforms. Open SQL statements are translated into native SQL statements by the ABAP runtime environment and executed on the database server. The results of the computation are then transferred to the application server, where they can be further processed or displayed2.
References: 1: ABAP - Core Data Services (ABAP CDS) - ABAP Keyword Documentation 2: Open SQL - ABAP Keyword Documentation