docs: Clarify include_task v import_tasks with conditionals (#43856)

Correct and clarify "set_fact" example, expanding on what is happening
in the easy-to-get-wrong import mode. Add some additional links to "group_by" documentation and the main import/include discussion.

Closes: #31596

docs/docsite/rst/user_guide/playbooks_conditionals.rst

@@ -22,7 +22,7 @@ Sometimes you will want to skip a particular step on a particular host.
 This could be something as simple as not installing a certain package if the operating system is a particular version,
 or it could be something like performing some cleanup steps if a filesystem is getting full.
 
-This is easy to do in Ansible with the `when` clause, which contains a raw Jinja2 expression without double curly braces (see :doc:`playbooks_variables`).
+This is easy to do in Ansible with the `when` clause, which contains a raw Jinja2 expression without double curly braces (see :ref:`group_by_module`).
 It's actually pretty simple::
 
     tasks:
@@ -173,15 +173,17 @@ Or with a role::
            when: ansible_os_family == 'Debian'
 
 You will note a lot of 'skipped' output by default in Ansible when using this approach on systems that don't match the criteria.
-Read up on the 'group_by' module in the :doc:`modules` docs for a more streamlined way to accomplish the same thing.
+In many cases the ``group_by`` module (see :doc:`modules`) can be a more streamlined way to accomplish the same thing; see
+:ref:`os_variance`.
 
-When used with `include_*` tasks instead of imports, the conditional is applied _only_ to the include task itself and not any other
-tasks within the included file(s). A common situation where this distinction is important is as follows::
+When a conditional is used with ``include_*`` tasks instead of imports, it is applied `only` to the include task itself and not
+to any other tasks within the included file(s). A common situation where this distinction is important is as follows::
 
-    # include a file to define a variable when it is not already defined
+    # We wish to include a file to define a variable when it is not
+    # already defined
 
     # main.yml
-    - include_tasks: other_tasks.yml
+    - import_tasks: other_tasks.yml # note "import"
       when: x is not defined
 
     # other_tasks.yml
@@ -190,8 +192,19 @@ tasks within the included file(s). A common situation where this distinction is
     - debug:
         var: x
 
-In the above example, if ``import_tasks`` had been used instead both included tasks would have also been skipped. With ``include_tasks``
-instead, the tasks are executed as expected because the conditional is not applied to them.
+This expands at include time to the equivalent of::
+
+    - set_fact:
+        x: foo
+      when: x is not defined
+    - debug:
+        var: x
+      when: x is not defined
+
+Thus if ``x`` is initially undefined, the ``debug`` task will be skipped.  By using ``include_tasks`` instead of ``import_tasks``,
+both tasks from ``other_tasks.yml`` will be executed as expected.
+
+For more information on the differences between ``include`` v ``import`` see :ref:`playbooks_reuse`.
 
 .. _conditional_imports: