Similar to routing or custom routing rules, the idea is that a record must be manually reviewed and validated when certain conditions are met (other than a match to a platform record like Salesforce or RE).

Example:
I have a standard donation form, but if a particular element is present, I would like a human to review it.

A concrete case: on the donation form, there is an option to enter a company name (so the donation shifts from an individual to an organization). However, sometimes this is not an actual company, but rather an employer associated with a workplace giving campaign. In this situation, a human reviewer is very useful to confirm this before creating an Organization record when it should actually remain a Person/Individual.
For everything else, JavaScript already allows the formula to behave correctly within the same flow.

Alternative approach:
Another option would be to route the record to a different formula or process when certain criteria are met, triggering an automatic “Needs Review” path.