So “a new tensor” means a “new tensor instance/object” and not a new allocation of memory for a matrix/tensor data. Right?

Yes
You can see the Tensor as being two things (not the actual implementation):

A class instance containing metadata
A raw pointer to the memory containing the data

When I say that a Tensor is a view of another, I mean that they different instances of the Tensor class but they point to the same memory containing the data.