Putting the veneer of ABAP on something that is not ABAP is never quite as good as the real thing, but in a pinch it sometimes has to suffice. Reporting with the ability to recurse queries, call functions and perform complex string functions is always more desirable than calling a simple query.
Simple reporting backed by ABAP in the form of a report is a great solution for many organizations, but it is a costly endeavor for large bureaucratic organizations that have outsourced the management of their SAP implementation to larger, more bureaucratic organizations. Empowering clients to produce their own reports by embedding simple ABAP in SQ02 Infosets eliminates the need for costly external development which leads to arbitrary prohibitions against complex queries "because performance issues (sic)".