A virtual table requires a physical name even though it is a non-physical table. The reason for this is that when used on Microsoft SQL Server, the virtual table may create a native view.
A view is a SQL object that exists on a SQL Server but does not contain data. It contains pointers to standard SQL tables. A virtual table may create a view on the SQL Server and use it to access the data and return it to the virtual table.
A virtual table will only create a view to optimize performance. When the relationships between member tables are too complex, a virtual table will not create a view.
Once a virtual table creates a view, it remains on the Microsoft SQL Server. You can use these views to access data with third-party applications, such as Crystal Reports, Visual Basic, and Microsoft Query.