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Upside down attitude, standard count

I notice that quite a few pairs now play "upside down attitude and standard count" signals. Is there a theoretical advantage to this? It seems awkward to me. Say partner against a suit contract leads the K of a suit,dummy tables 642 and you hold 973. If you play normal upside down, you play the 9 and partner knows. He will cash out if appropriate, else he will shift. But with the "new" method I presume you play the 3 (standard count) and how does partner know what to do next?

Can someone please explain to me why many pairs prefer this method?

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