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After all, if you're filtering records in a UI isn't it usually to present them to the user? Usually in a grid?
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I often use SET KEY for behind the scenes data-crunching and calculations, as well. It's very frequently the quickest way to grab a subset of data an calculate or search against it, especially in processes where you are importing huge amounts of data and applying business rule validation along the way.
For grids, I am with ya -- I would probably use a view, depending, as you point out, on the circumstances.
The whole problem with the world is that fools and fanatics are always so certain of themselves, but wiser people so full of doubts. - Bertrand Russell