To my knowledge its a workflow mostly used in VFX, the advantage is you have these texture tiles and can have more or less resolution at selected areas on the model.
The thing is you never know where a customer is going to need more resolution on the model,
so basically you need high res everywhere on a stock media asset.
If you need high res everywhere anyways, then what advantage does providing UDIM’s have over providing a single high res texture?
Also, to my knowledge they don't use UDIM workflow in games?