Dynamic arrays let a single FILTER formula return many matching rows. That can replace a collection of helper columns in dashboards and extracts.
Use FILTER for a live view
When the goal is to display records matching current criteria, FILTER is concise and automatically resizes as results change.
Keep helper columns for reusable logic
A helper column is still useful when the same row-level test feeds multiple pivots, charts or formulas. It also makes intermediate logic visible to less technical users.
Plan for empty results
Provide a sensible no-results value so the dashboard does not show an unexplained calculation error.