Who will get benefit from First Year election

[TAXNJ]

See reference:

https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates

[Will610]

Hi
could somebody give me examples the cases where a taxpayer get benefit from First Year Election.
Only think that may help is when the person becomes Dual Status which allows to claim a joint return with the non resident spouse as Resident ( meaning the person is NR but "upgraded" to Dual then "upgraded" to Resident ) - if that works
Thank you for your insight !