The ScriptableObject abstract class helps us define what the file stores, and the CreateAssetMenu directive helps us create a new asset that could be included later in any of our scripts easily, as shown in the following screenshot:
That way, we can change the configuration values as we wish, without depending on a game object, scene, or prefab, and reuse them at will; for example, having the same configuration for a couple of dummy drivers with no specific profile in our racing game, as shown in the following screenshot: