This quick ALV report development will show 1) performance use case of HANA / CDS as a development tool, and 2) usability of ABAP CDS annotations.
Typically data restrictions must be used to limit the amount of records selected from database, for example with large FI document header table BKPF. Using CDS as development tool for performance purposes, we can circumvent typical data selection limitations, i.e. returning >7.5M records in less than one second in this case. Furthermore, the ABAP CDS annotation quickInfo text from CDS view definition flows to ALV output with no coding required.
Consider CDS for any future reporting purposes with large datasets because annotations show in ALV output without any coding required. All development resides in CDS view definition itself.
Create CDS view from ADT using folder Core Data Services, right-click to create New -> DDL Source
Create wrapper program which leverages standard SAP class CL_SALV_GUI_TABLE_IDA
CDS view on HANA DB quickly displays 2M threshold of >7.5M total BKPF records including the custom ABAP CDS annotations