Apart from the usual advantages of modular software with well defined interfaces, the three-tier architecture is intended to allow any of the three tiers to be upgraded or replaced independently as requirements or technology change. For example, an upgrade of desktop operating system from Microsoft Windows to Unix would only affect the user interface code.
Typically, the user interface runs on a desktop PC or workstation and uses a standard graphical user interface, functional process logic may consist of one or more separate modules running on a workstation server or application server, and an RDBMS on a database server or mainframe contains the data storage logic. The middle tier may be multi-tiered itself (in which case the overall architecture is called an "n-tier architecture").
Distributed computing is decentralised and parallel computing, using two or more computers communicating over a network to accomplish a common objective or task.
It is similar to computer clustering with the main difference being a wide geographic dispersion of the resources.
Distributed computing differs from cluster computing in that computers in a distributed computing environment are typically not exclusively running "group" tasks, whereas clustered computers are usually much more tightly coupled.