Briefly,
1. Let me try with a simple example. Suppose you have a fact table A with fields (ItemID, Item, Amt) where Amt is in USD. Rule of thumb is: don't expose A to the consumer; instead write a SQL View V_A and expose that instead:
CREATE VIEW V_A AS SELECT ItemID, Item, Amt FROM A
Then suppose a European counterpart wants to use the same API but needs the amounts to be in Euros. You can write another view: (in practice the conversion 0.92 shouldn't be a static number, this is just for illustration)
CREATE VIEW V_A_EURO AS SELECT ItemID, Item, Amt * 0.92 AS AmtEUR FROM V_A
Expose this to the Europeans. You can keep stacking views on top of other views. Your U.S. consumers will always see the data through the lens of V_A and your European consumers will always see it through V_A_Euro.
Suppose the underlying table A now changes. There's been a merger and the company now stops reporting currencies in USD, and everything is now in British Pounds so your DBA adds a field AmtGBP and starts populating that field instead. Amt still contains historical data, but moving forward the data in Amt will be NULLs; AmtGBP is the new internal baseline currency. From a VIEW perspective, all you have to do is:
ALTER VIEW V_A AS SELECT ItemID, Item, ISNULL(Amt, AmtGBP * 1.23) AS Amt FROM A
Your V_A and V_A_EURO consumers (could be Tableau, Excel, other SQL views, etc.) will still happily receive data per usual, unaware of the internal changes (the British are coming!) that have occurred. Contract kept.
Table A
2. Cross cutting concerns come in many forms so not sure if I can address. Stored Procedures are definitely an acceptable abstraction -- they accept parameters and can return tabular results just like VIEWs. They do however work in a procedural manner (like subroutines) and can produce side effects, which is sometimes necessary to accomplish very specific tasks. VIEWs on the other hand are more similar to pure functions (unless random number generation is involved) with no side effects. Because views are dynamic, they flex with your data and VIEW definitions.