Application connected to MS SQL Server will create views where a single row result is an analysis including aggregations of 1-10k records. The applicable criteria across the
You can use Indexed views for this.
Read here for SQL 2005: http://msdn.microsoft.com/en-us/library/dd171921.aspx
Read here for SQL 2008: http://msdn.microsoft.com/en-us/library/dd171921.aspx
Materialized views are not same as indexed views. MS SQL server indexed views have multiple limitations such as use of outer joins, aggregates and common table expressions.