This ties into guide for advancement item 18.104.22.168
"When a Cub Scout has done this—their best effort possible—then regardless of the requirements for any rank or award, it is enough; accomplishment is noted. This is why den leaders, assistants, and parents or guardians are involved in approvals. "
The idea is these changes to advancement should be documented in Scoutbook as part of a Scout’s development.
This can already be done today without any record so this would be about recording this.
It also gives the BSA the ability to grab anonymous data on the type of exceptions being done in the program and can target changes to requirements and policy to be more inclusive.