I confirm the explanation and example by Christian Lechner.
My business case is that I advocate for BRF+ to non-ABAP developers with a high level of SQL understanding. Opponent consultants advocate for Quick Viewer Infosets, if we need to make the ABAP statement in SQL at all. I disagree and attempt to find a generic BRF+ solution with this request.
I work with NW 7.40.