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We can see the data in different views in pivot table as you mentioned above.
As per my understanding , your question is why we create duplicate layer and calculated item in pivot table view.
Duplicate layer: case 1:If we want to use the same column in rows and measures
case 2:If want any dummy column we can go for duplicate layer.
calculated item:We can add the filter to the pivot table properties by using calculated item.
Compound layout is the combination of different views.If we combine the individual views then it will generate the compound layout.
If any queries please let me know.....with details of your question.
If it is useful please mark it as correct/useful,someon ecan refer very easily...