If the kernel, initramfs, or a driver is updated, you have to reboot the computer to apply them (you can't reload the kernel while it's running). A user might not know or notice this, so GUI installers (and some CLI tools like pacman on Endeavour) often warn the user or sometimes force a reboot.
Discover checks knewstuff (global themes, plasmoids, etc.), Flatpaks, firmware and snaps, (which all have a relevant backend package something like (discover-backend-packagekit). Discover, well more like PackageKit, will let you know if a reboot is necessary if there's something like a kernel update.