If you are using filtered views in SSMS it is not possible to see what data will be returned for other users. But there is a way!
The GUID of the user is stored in the SQL CONTEXT_INFO. All you have to do is to run this piece of code:
DECLARE @binUserGuid VARBINARY(128)
DECLARE @userGuid UNIQUEIDENTIFIER
SET @userGuid =''
SET @binUserGuid =CAST(@userGuid ASVARBINARY(128))
From now on you will be able to query the data as if you would be logged in as another user.
To clear the context info simply execute
I hope this helps those who are testing SQL queries for the CRM reports.