Partly. The data in the database is not built for reporting at all, but it is completely re-organised in the index. The index is also not built for reporting, but it is built for searching and so the information like "number of results from a filter" is quickly available without having to run the filter against the database and count.
Exactly as Roberto says, the act of filtering has no effect on the data, it's completely read-only.
To "optimise" filters though, you just keep them as simple as possible.
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