There is a way to access filtered views using a SQL Server user account by taking advantage of a feature built into the filtered views. There are two steps required.
First, add the SQL Server user account, giving it access to the organization database in the CRMReaderRole role.
CREATE LOGIN [MyUser] WITH PASSWORD=N'MyPassword'
CREATE USER [MyUser] FOR LOGIN [MyUser]
EXEC sp_addrolemember N'CRMReaderRole', N'MyUser'
Next, obtain the GUID for the Dynamics CRM user you would like to impersonate. This can be done by querying the SystemUser table directly, or through the Dynamics CRM user interface by displaying the user's properties and examining the page URL . Use the Transact-SQL SET CONTEXT_INFO to set the context information to this GUID before querying the filtered view.
DECLARE @uid uniqueidentifier
SET @uid = convert(uniqueidentifier, 'user_guid_goes_here')
SET CONTEXT_INFO @uid
SELECT TOP 1000 *
The query will return the records as if you were connected using the given user's Windows account. It should be noted that the SET CONTEXT_INFO is only required when establishing the connection, and once set will remain so for the duration of the session.