This option is only applicable when the filter is applied. It can be used for the product with an empty column cell for each row but the image is available in another row. So, you can enable this option to import all rows with images and variants. Below are the feed data that has empty rows.
- Enabled Include empty row option
When you set the filter as Polo T-Shirt and want to import all the images below together with the variants you have to enable the include empty row option. It will import all rows with images and variants. - Disabled Include empty row option
By default, this will be disabled. Then when you set the filter as Polo T-Shirt and want to import all the images for different variants, it's not possible. It will just import one of the sizes of the image.