As stated, one of the advantages is that you do not tie URLS to a specific technology or language. Also, one of the advantages is that it allows you to manage the output format from within the application if you wish to do so.
But this is relevant only within a "routed" code framework, where you would basically attach url routes to code.
For instance, in my code library, you can specify the allowed output format of an url by
1) Setting an Accept header in the HTTP header
2) Attaching a valid extension to the URL
So the code for /my/simple/url.html, /my/simple/url.xml and /my/simple/url.json is exactly the same. The ouput manager will be responsible for outputing the content in the proper way.
So if you change the underlying technology, you are still able to keep the same URL pattern within the new version of you application.
From there, since you are parsing the URL withing your own code to extract the data, it generally gives you the opportunity to make SEO-friendly URL, i.e. more meaningful URLs in terms of search engine indexing. You can then define more meaningful URL patterns within you web application structure.