As Jen points out, while Microsoft bill these as for use with SmartList Designer, they will work with SmartList Builder or any other reporting tool (Excel Reports, Reporting Services Reports and so on).
To make use of these SQL views, you do need to have a CustomerSource login to download them and knowledge of creating views and granting permissions.
My addition to this would be a reminder that there are lots of other resources available from the wider community which can be freely amended and used in reporting, such as from Victoria Yudin.
You can read Jen’s full post here.
I try to keep up-to-date with blog posts about Dynamics GP, but the post from Isaac apparently went by without me seeing it, so it was good to get a second chance at reading about it from Jen.
** updated due to wrong name