Where is it actually explained how it works..?

Usually these kinds of systems either don't scale dynamically or have caching issues. The first example, a spreadsheet, is "easy" because there are a fixed amount of cells to track. A GUI can be a lot harder (imagine sub windows and sub-sub windows dynamically popping up and tracking some redundant and some unique "computations". Entities can appear and then be removed at random). Though the wording carefully says "constructing views" so maybe it doesn't handle dynamism