A very rough performance comparison is performed in ER9/001.

Comparison scenario

The two below operations are compared:

(1) table ZCOMM_PRODUCT2
This is a very simple table which has only three fields. All of the fields are mapped from MARA.

(2) table ZCOMM_PRODUCT which is redirected to CDS view ZP_MARA_REDIRECT

Both table have exactly the same number of entries: 97.144
I create two simple ABAP methods to retrieve data from ZCOMM_PRODUCT and ZCOMM_PRODUCT2:

And use ST05 to trace the duration of these two kinds of SELECT SQL.
The case for direct read via SELECT SQL: 0.159 second
The case for CDS redirect: 0.247 second

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