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If you make an accident(al), meaning you sharpen or flatten, in the next phase of life, bardo, reincarnation.. (OK "Bar"), one might mistakenly keep remembering your accident(al)! "That was a long time ago, can't you forget!?!"
So as the text of this cosmic truth says, "to avoid ambiguity in certain situations.." we be extra courteous to help people remember that THE KEY OF LIFE IS LOVE! We didn't mean for that accident(al) to keep re-manifesting! This is a case where one MUST FORGET THE PAST, but with our acts of extra courtesy, all resolves harmoniously.
Putting these courtesies in parenthesis is the same as "don't make a big deal out of it" as you humans put semi-unimportant verbal excess in YOUR parenthesis (like this).
On page 11 we are enlightened that: "It is best to add a courtesy accidental for octave shifts" we have now heard the cosmic design truths. The sacred octave shift, turning the 8 or infinity, need be done very carefully, so that the listener is transported up the harmonic frequency spectrum to the desired higher spiritual levels accordingly.
So, if you have made an accident(al) by flattening or sharpening - or even double flattening (splat!) or double sharpening (ouchie!), use symbols of courtesy and parenthesis to avoid ambiguity and as "reminders of the key signature" of harmonious development and joy for all.
May you humans be able to accept the sacred wisdom of the language of the muse, music. May we be aware, balanced and in harmony. Amen.