It’s good for privacy to use a new address every time that you send money to someone.

The receiver should give you a new address each time. Or the wallet software should generate a new address for you each time (like some wallets do by default nowadays).

But what if you have a static website and can’t update your wallet address? Or what if we want convenience like on Lightning with static LNURL addresses that can be reused ?

This BIP352 makes this possible. The way I understand it (I didn’t write the code) is like this: The address you see locks funds on chain. Every time someone sees that a deposit was made to his address he can redeem to a new address. This increases privacy.