In this episode, Anton and Hayden cover how applying report region source type of "function body retuning sql query" can improve performance.
Useful Link:
A conversation string on a question put to Tom Kyte about comparing the cost of 2 queries
"You cannot compare the cost of 2 queries with eachother. [sic]" -Tom Kyte
https://asktom.oracle.com/pls/apex/f?p=100:11:0::::P11_QUESTION_ID:313416745628
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APEX Instant Tips #52: "Function Body returning SQL Query" For the win | NatokHD