Once you learn enough about mathematics, and here linear algebra, you will start to reduce more complicated concepts to more simple concepts to build the complex ideas up from simple ones. In this case, the notion of a change of basis is definitely much simpler than the notion of an integral transform, so it makes sense to express it that way.

"What it actually calculates" can be a tricky topic in mathematics. It calculates what we want it to calculate, that's how people came up with the definition. So the way to understand "what it calculates" is to understand "what do I want it to calculate". Somewhat like programming, really. If we want to calculate a function's representation in a convenient basis, then that's what we'll make Fourier transform do.