The most notable aspect of Universal Analytics in relation to tracking visitors on our Magento store is multiplatform tracking.
For example, the user could perhaps browse our website on his/her mobile phone via a referral link on his/her way to work. When he/she returns home having already learned about our website, he/she could then enter a branded search on Google and purchase our products via his/her laptop.
With standard GA, this would provide us with two visits—one successful conversion through a branded organic search and the other a non-successful referral visit. However, the real-world scenario would be that the "credit" of the sale should be given to the referral visit.
Universal Analytics hopes to resolve this problem by improving its measurement of users accessing the same website across multiple devices.