My one unbreakable rule is that there are no unbreakable rules.
for every rule, there will be people, not understanding the rule and they will break it, but mostly they will earn some punishment.
So yes, you're referencing the file, but no, you're not in danger of a level check.
SQL (and we where talking about SQL) has no level checks, never ever!!!
The rule to have a complete view layer between the database and applications decouples your application from the physical implementation of your database. You could make changes in your database and as long as you could provide the same views with the same behaviour, your application won't see it and wouldn't need any change. Database access get's very easy, just select * from someView where some conditions, order by some columns and with the capability of external DS you could fetch into a suitable DS.
Introducing another rule: avoid changing a view (instead you could add another!!!) change impact is minimized (very important for 24/7) makes the life more easy again.
Some punishment you will earn following the proposal with the Dtaara approach would be: changing your select statement, it could happen that your ResultSet doesn't match the DS and Murphy says: shit happens (and that's a rule, even Joe can't break), swapping two columns, the columns could fit to the fields and you would have a happy time to find this, maybe weeks later.