Thanks everybody for the helpful feedback.
It basically confirmed not going down tha track. Other reasons I had not to go down this path:
- maintainability and documentation is not as good as calculations inside the modeling views
- according to SAP the performance only improves if all calculated fields of an attribute view are calculated that way. In most cases I would need the content of more than 1 table thus calculated columns cannot remove all view calculations.
I keep it in mind however as exceptional solution for certain situations.