How do upgraded URLs help advertisers with 3rd party conversion tracking?

Q)  How do upgraded URLs help advertisers with 3rd party conversion tracking?
Ans:
Manage a single tracking URL at the campaign, ad group or ad level that is separate from the landing page URL
Show app install ads only to people who haven’t downloaded the app yet
Show deep link URLs only to people who already have the app
Allow advertisers to direct users to the app store to download their app