A publisher might want to flag information that applies to administrators, and to exclude information that applies to the extended product.
Consider the following DITA source fragment and conditional processing profile:
<p audience="administrator">Set the configuration options:
<ul>
<li product="extendedprod">Set foo to bar</li>
<li product="basicprod extendedprod">Set your blink rate</li>
<li>Do some other stuff</li>
<li>Do a special thing for Linux</li>
</ul>
</p>
<val>
<prop att="audience" val="administrator" action="flag">
<startflag><alt-text>ADMIN</alt-text></startflag>
</prop>
<prop att="product" val="extendedprod" action="exclude"/>
</val>
When the content is rendered, the paragraph is flagged, and the first list item is excluded (since it applies to extendedprod). The second list item is still included; even though it does apply to extendedprod, it also applies to basicprod, which was not excluded.