chore: clarify some part in UPGRADING.md (#15345)

(cherry picked from commit ee013c7)

# Conflicts:
#	CHANGELOG.md

CHANGELOG.md

@@ -56,7 +56,34 @@ Ref: https://keepachangelog.com/en/1.0.0/
 * (simapp) [#14977](https://github.com/cosmos/cosmos-sdk/pull/14977) Move simulation helpers functions (`AppStateFn` and `AppStateRandomizedFn`) to `testutil/sims`. These takes an extra genesisState argument which is the default state of the app.
 * (cli) [#14953](https://github.com/cosmos/cosmos-sdk/pull/14953) Enable profiling block replay during abci handshake with `--cpu-profile`.
 * (store) [#14410](https://github.com/cosmos/cosmos-sdk/pull/14410) `rootmulti.Store.loadVersion` has validation to check if all the module stores' height is correct, it will error if any module store has incorrect height.
+<<<<<<< HEAD
 * (store) [#14189](https://github.com/cosmos/cosmos-sdk/pull/14189) Add config `iavl-lazy-loading` to enable lazy loading of iavl store, to improve start up time of archive nodes, add method `SetLazyLoading` to `CommitMultiStore` interface.
+=======
+* (x/evidence) [#14757](https://github.com/cosmos/cosmos-sdk/pull/14757) Evidence messages do not need to implement a `.Type()` anymore.
+* (x/auth/tx) [#14751](https://github.com/cosmos/cosmos-sdk/pull/14751) Remove `.Type()` and `Route()` methods from all msgs and `legacytx.LegacyMsg` interface.
+* [#14609](https://github.com/cosmos/cosmos-sdk/pull/14609) Add RetryForBlocks method to use in tests that require waiting for a transaction to be included in a block.
+* [#14529](https://github.com/cosmos/cosmos-sdk/pull/14529) Add new property `BondDenom` to `SimulationState` struct.
+* (module) [#14415](https://github.com/cosmos/cosmos-sdk/pull/14415) Loosen assertions in SetOrderBeginBlockers() and SetOrderEndBlockers()
+* (context)[#14384](https://github.com/cosmos/cosmos-sdk/pull/14384) refactor(context): Pass EventManager to the context as an interface.
+* (types) [#14354](https://github.com/cosmos/cosmos-sdk/pull/14354) improve performance on Context.KVStore and Context.TransientStore by 40%
+* (crypto/keyring) [#14151](https://github.com/cosmos/cosmos-sdk/pull/14151) Move keys presentation from `crypto/keyring` to `client/keys`
+* (signing) [#14087](https://github.com/cosmos/cosmos-sdk/pull/14087) Add SignModeHandlerWithContext interface with a new `GetSignBytesWithContext` to get the sign bytes using `context.Context` as an argument to access state.
+* (server) [#14062](https://github.com/cosmos/cosmos-sdk/pull/14062) Remove rosetta from server start.
+* (baseapp) [#14417](https://github.com/cosmos/cosmos-sdk/pull/14417) `SetStreamingService` accepts appOptions, AppCodec and Storekeys needed to set streamers.  
+    * Store pacakge no longer has a dependency on baseapp. 
+* (store) [#14438](https://github.com/cosmos/cosmos-sdk/pull/14438)  Pass logger from baseapp to store. 
+* (store) [#14439](https://github.com/cosmos/cosmos-sdk/pull/14439) Remove global metric gatherer from store. 
+    * By default store has a no op metric gatherer, the application developer must set another metric gatherer or us the provided one in `store/metrics`.
+* [#14406](https://github.com/cosmos/cosmos-sdk/issues/14406) Migrate usage of types/store.go to store/types/..
+* (x/staking) [#14590](https://github.com/cosmos/cosmos-sdk/pull/14590) Return undelegate amount in MsgUndelegateResponse.
+* (baseapp) [#15023](https://github.com/cosmos/cosmos-sdk/pull/15023) & [#15213](https://github.com/cosmos/cosmos-sdk/pull/15213) Add `MessageRouter` interface to baseapp and pass it to authz, gov and groups instead of concrete type. 
+* (simtestutil) [#15305](https://github.com/cosmos/cosmos-sdk/pull/15305) Add `AppStateFnWithExtendedCb` with callback function to extend rawState.
+
+### State Machine Breaking
+
+* (x/feegrant) [#14294](https://github.com/cosmos/cosmos-sdk/pull/14294) Moved the logic of rejecting duplicate grant from `msg_server` to `keeper` method.
+* (x/staking) [#14590](https://github.com/cosmos/cosmos-sdk/pull/14590) `MsgUndelegateResponse` now includes undelegated amount. `x/staking` module's `keeper.Undelegate` now returns 3 values (completionTime,undelegateAmount,error)  instead of 2.
+>>>>>>> ee013c7b2 (chore: clarify some part in UPGRADING.md (#15345))
 
 ### API Breaking Changes
 

UPGRADING.md

@@ -18,6 +18,8 @@ Due to the import changes, this is a breaking change. Chains need to remove **en
 Other than that, the migration should be seamless.
 On the SDK side, clean-up of variables, functions to reflect the new name will only happen from v0.48 (part 2).
 
+Note: It is possible that these steps must first be performed by your dependencies before you can perform them on your own codebase.
+
 ### Simulation
 
 Remove `RandomizedParams` from `AppModuleSimulation` interface. Previously, it used to generate random parameter changes during simulations, however, it does so through ParamChangeProposal which is now legacy. Since all modules were migrated, we can now safely remove this from `AppModuleSimulation` interface.
@@ -151,7 +153,7 @@ the correct code.
 #### `**all**`
 
 `EventTypeMessage` events, with `sdk.AttributeKeyModule` and `sdk.AttributeKeySender` are now emitted directly at message excecution (in `baseapp`).
-This means that you can remove the following boilerplate from all your custom modules:
+This means that the following boilerplate should be removed from all your custom modules:
 
 ```go
 ctx.EventManager().EmitEvent(
@@ -165,7 +167,7 @@ ctx.EventManager().EmitEvent(
 
 The module name is assumed by `baseapp` to be the second element of the message route: `"cosmos.bank.v1beta1.MsgSend" -> "bank"`.
 In case a module does not follow the standard message path, (e.g. IBC), it is advised to keep emitting the module name event.
-`Baseapp` only emits that event if the module have not already done so.
+`Baseapp` only emits that event if the module has not already done so.
 
 #### `x/params`