In a Shopping campaign, conversion tracking:
only counts purchases after clicks as conversions
grants access to Search Funnel reports, which show how your customers complete a conversion
provides in-depth reporting on how people use your website
allows you to test changes, such as different campaign priorities and product group bids
Explanation:
Once you’ve set up conversion tracking, you’ll have access to a handy set of reports about your conversions.
Attribution reports show you the paths customers take to complete a conversion, and attribute the conversion to different ads, clicks, and factors along the way.
Read more here: https://support.google.com/adwords/answer/1722023
https://www.youtube.com/watch?v=w2ZuEkJxDzw