Upgraded URLs
While Upgraded URLs will not be of benefit to complete landing page changes, they will allow us to flexibly update tracking parameters while maintaining data and Quality Score. Google has redefined landing pages by treating Destination URLs and the newly created Final URLs as separate entities. By establishing the Final URL, you are telling Google what the domain is (similar to Display URLs), and by using the newly developed tracking template and custom parameter fields, you can easily append the tracking parameters to the Final URL.
This not only provides access to new insights into ad interaction, it will (hopefully!) save advertisers considerable time in managing URL tracking updates.
I am eager to see if this is another great Google innovation, or if it will be sunsetted like many of its other Beta roll-outs.