In what scenarios should URLs be used instead of file paths in PHP form action attributes for better functionality?

When working with PHP form action attributes, using URLs instead of file paths is preferred when the form is submitting data to a different domain or when the file path may change. This ensures that the form submission works correctly regardless of the file structure or location of the PHP script. Additionally, using URLs allows for better portability and scalability of the application.

<form action="https://www.example.com/process_form.php" method="post">
  <!-- form fields here -->
  <input type="submit" value="Submit">
</form>