Performing conditional grouping in SQL involves complex code with multiple nested queries and window functions for indirect implementation.
On the other hand, in SPL (Structured Process Language), grouping can be done without immediate aggregation, allowing subsets to be kept for further calculation and grouping.
In SPL, data can be processed by grouping it based on certain conditions without the need for extensive nested queries.
SPL simplifies data processing by enabling the retention and further grouping of subsets for efficient data analysis.