On the iPhone, I have no significant performance difference between using UIViews and CALayers. The Mac is a completely different story in which NSViews are significantly heavier.
Working with CALayers (or at least support for the presentation level) is sometimes necessary for complex animations, in particular keyframe animations or movement along a path.
In addition, CALayers can be used to create platform-independent user interfaces (Mac and iPhone). UIViews are very different from NSViews, but CALayers are identical between the iPhone and Mac OS X Leopard (in addition to several features not found on the iPhone). I used CALayers to share interface code between an iPhone application and its Mac counterpart.
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