Sales amount with and without Values what is the difference here?

Question :

What is the difference between implication of using measure -Sales Amt vs Sales Amt-withoutValues in sheet name FIG03-final result
(ps literal difference is one has values but other don’t have values that’s it )
C0120 - Filter top 3 products with a row for others using DAX in Power BI.pbix (2.0 MB)

Sales Amt = 
VAR SalesOfAll =
    CALCULATE (
        [Sales Amount],
        REMOVEFILTERS ( 'Product Names' )
    )
RETURN
    IF (
        NOT ISINSCOPE ( 'Product Names'[Product Name] ),

        -- Calculation for a group of products 
        SalesOfAll,

        -- Calculation for one product name
        VAR ProductsToRank = [TopN Value]
        VAR SalesOfCurrentProduct = [Sales Amount]
        VAR IsOtherSelected =
            SELECTEDVALUE ( 'Product Names'[Product Name] ) = "Others"
        RETURN
            IF (
                NOT IsOtherSelected,
                
                -- Calculation for a regular product
                SalesOfCurrentProduct,

                -- Calculation for Others
                VAR VisibleProducts =
                    CALCULATETABLE (
                          -- *****QUESTION-One measure has values other don't ***********
                        VALUES ( 'Product' ),
                        ALLSELECTED ( 'Product Names'[Product Name] )
                    )
                VAR ProductsWithSales =
                    ADDCOLUMNS (
                        VisibleProducts,
                        "@SalesAmount", [Sales Amount]
                    )
                VAR SalesOfTopProducts =
                    SUMX (
                        TOPN (
                            ProductsToRank,
                            ProductsWithSales,
                            [@SalesAmount]
                        ),
                        [@SalesAmount]
                    )
                VAR SalesOthers = 
                    SalesOfAll - SalesOfTopProducts
                RETURN
                    SalesOthers
            )
    )

Notes :
Sir Marco Russo replied to same question that I asked under comments but I could not understand with the explanation

Context :
I am not looking for alternative solution of this problem, I am more interested in understanding the nuance of the measure created by Dax maestro ,considering the fact that they don’t write single line without any thought process /rationale behind

Answer criteria
I am looking for theory along with example based answer on what is the difference between the two measure , One reason Marco pointed out in comments is performance; or there may be others . .

I am looking for answer in one or more of following or more track
a) Is there any functional use case that make Marco Russo put the Values function over there -Pls explain with eg.
b) If its for performance reason ,Please illustrate with sample example with explanation pls
c)If none of a) and b) is true , that means that values function as present in measure “Sales Amt” is redundant as per use case present by Marco Russo , Please mention as option c ,its redundant

Sheet FIG03-final result

Reference

Bumping this post for more visibility.

Hi @Dhrubojit_Goswami

Don’t have an explanation but I believe it might be related to how ALLSELECTED() function works in different scenarios on how it is used. You may want to look into the below Article SQLBI for more information.

@AntrikshSharma - Please add your POV on this.

Thanks
Ankit J

@Dhrubojit_Goswami one returns Products table after restoring Shadow Filter context using ALLSELECTED and other one just returns values of Product Names in the last Shadow Filter Context.

Hi Ankit, Antriksh
Thanks for the reply .

Based on your above comment can you please clarify in which functional use case absense of values will make the difference.

As noted in answer criteria request

If you see both my measure… I see same result… So asking same question in other way… Can u clarify function use case Or performance use case in which values or your explanation makes a difference.

If u could should same in same pbix , may be you can help add new data record or what ever to show the impact would be of great help or pls advice if you feel values has no real impact functionally or perf wise . .and its redundant (even thought technical meaning is different )

Bumping this post for more visibility.

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Okay . .Can we keep it open for some more time , to see if some one interested to comment ?

open for more than 15 days, i don’t think anyone will comment on it honestly