While generating report on SLT records, only parent records close time is not available.
PG views are beneficial when we are using external reporting tool. In this case we are only looking for an operational report/dashbaord which shows the SLA status or trend.
As per thumb rule, SLA should only be considered for closed requests/incidents as SLA can resume till the request is closed. Hence a simple report would be SLA status against tickets closed in a month rather than created in a month