You can think of views as modelling a particular sort of implication, which is nevertheless somewhat restricted. Despite the restriction, it may be sufficient to cover many usages of OWL, but you may need to squint a bit -- what I mean to say there is it is not exactly an implementation of implication, but it may be used to model it and so some degree of reinterpretation of the resulting set of tables and views may be needed. The type of implication supported is roughly "a result to given SQL query based on (a combination of) existing tables and views => new record in a fresh table/relation".