What is conforming files? Can someone give an example?

The only resource to understand this feature is Manual, and it doesn’t explain anything to me. Can someone give me an example what will happen if I will select “conform file” in the pool? I tried it once and I didn’t see any effect.

It conforms the files to your project settings.
Let’s say your project is set to 44.100hz 32bit float, you import files that are recorded in 48.000hz 16 bit.
If you choose conform files, all the files will be converted to 44.100hz 32bit float.