Add Reasons for Delta ARR changes and examples to the handbook

Why is this change being made?

This MR adds details on the implementation methodology for the ARR Changes Reasons for changes.

  1. Describes attribution methodology
  2. Provides examples from the table, excluding customer name
  3. Changes ARR Change type cancelled to churn to align to industry standard
  4. Changes to just tier change instead of tier change up and tier change down. This streamlines the model and makes it easier to consume.

Related to https://gitlab.com/gitlab-data/analytics/-/issues/5232

Author Checklist

  • Correct MR template applied (e.g blog post)
  • Provided a concise title for the MR
  • Added a description to this MR explaining the reasons for the proposed change, per say-why-not-just-what
  • Assign this change to the correct DRI
    • If the DRI for the page/s being updated isn’t immediately clear, then assign it to your manager.
    • If your manager does not have merge rights, please ask someone to merge it AFTER it has been approved by your manager in #mr-buddies.
    • If the changes relate to any part of the project other than updates to content and/or data files please make sure to ping @gl-static-site-editor in a comment for a review and merge. For example changes to .gitlab-ci.yml, JavaScript/CSS/Ruby code or the layout files.

For help with failing pipelines reach out in #mr-buddies in Slack

Edited by Israel Weeks

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