SQL++ queries in Couchbase can incorporate business logic through User Defined Functions (UDFs), particularly beneficial for operations like calculating distances from a user's geographic location. This is demonstrated by creating a UDF in JavaScript that calculates distances using the Haversine Formula, which is then integrated into SQL++ queries to provide geographic points of interest, such as nearby landmarks and airports, from the travel-sample dataset. The JavaScript functions are imported into Couchbase via the REST API, and the UDFs can be executed within SQL++ queries. To enhance performance and reduce load on the Couchbase cluster, similar distance calculations can be performed using UDFs written in Python within the Couchbase Analytics service, which requires enabling Developer Preview mode. This approach allows for efficient processing of complex queries without affecting transactional data services, with real-time data synchronization between the Data and Analytics Services.