From the Hacker's Guide on filtered indexes:

However, any index that's filtered in this way is ignored by Rushmore when it attempts to optimize commands, so use these cautiously. (Don't be misled by the VFP 6 Help, which seems to imply that filtered tags are used by Rushmore. In fact, what it's really saying is that Rushmore will optimize the INDEX command itself if appropriate tags exist.)

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>I have to argue with you on this because we tried using views just to extract a few hundred records from over 1 million records and we compared it to filtered indexes. And the difference is significant. IMO, rushmore also applies to filtered indexes because the logic behind it is the same with FOR, SET FILTER etc. which are RUSHMORE enabled.