Jethro Au O,
While Substance Painter allows for a UDIM layout of your UVs, it does not allow painting across UDIMs. This is relevant when trying to achieve "film" quality resolutions. As an example, assume you have a basic hero character and that your camera will get close to the character's face, such that the eyes and nose will fill the screen. Using a 2K pixel film screen width, the width of the character's face UVs would need to roughly span the full width of a UV tile for a 2K texture. If the characters full body is to be UV'd at the same resolution, this would require that the body span many UDIMs. If you needed an even higher resolution, or texel density, than the character would need to span even more UDIMs (effectively scaling up the UV's). While Substance Painter would accept the several UDIMs of this scenario, it would not allow you to paint across them. You would have to paint each individual UDIM of the body separately. Imagine trying to paint details on the character's head or chest when it spans 4+ UDIMs and you have to paint each one separately. Matching details across UDIM seams would be very tedious. This is simply not feasible.
Until Substance Painter allows for painting across UDIMs, your UDIMs will need to represent discrete paintable units of your models (e.g., each object on its own UDIM tile, each material on its own UDIM tile, each unique part of your model on its own UDIM tile, etc.). In this scenario, Substance Painter can be quite beneficial.