chore: clarify some part in UPGRADING.md (#15345)

CHANGELOG.md

@@ -86,7 +86,7 @@ Ref: https://keepachangelog.com/en/1.0.0/
 * [#14406](https://github.com/cosmos/cosmos-sdk/issues/14406) Migrate usage of types/store.go to store/types/..
 * (x/staking) [#14590](https://github.com/cosmos/cosmos-sdk/pull/14590) Return undelegate amount in MsgUndelegateResponse.
 * (baseapp) [#15023](https://github.com/cosmos/cosmos-sdk/pull/15023) & [#15213](https://github.com/cosmos/cosmos-sdk/pull/15213) Add `MessageRouter` interface to baseapp and pass it to authz, gov and groups instead of concrete type. 
-* (simapp) [#15305](https://github.com/cosmos/cosmos-sdk/pull/15305) Add `AppStateFnWithExtendedCb` with callback function to extend rawState.
+* (simtestutil) [#15305](https://github.com/cosmos/cosmos-sdk/pull/15305) Add `AppStateFnWithExtendedCb` with callback function to extend rawState.
 
 ### State Machine Breaking
 

UPGRADING.md

@@ -139,6 +139,8 @@ Due to the import changes, this is a breaking change. Chains need to remove **en
 Other than that, the migration should be seamless.
 On the SDK side, clean-up of variables, functions to reflect the new name will only happen from v0.48 (part 2).
 
+Note: It is possible that these steps must first be performed by your dependencies before you can perform them on your own codebase.
+
 ### Simulation
 
 Remove `RandomizedParams` from `AppModuleSimulation` interface. Previously, it used to generate random parameter changes during simulations, however, it does so through ParamChangeProposal which is now legacy. Since all modules were migrated, we can now safely remove this from `AppModuleSimulation` interface.
@@ -272,7 +274,7 @@ the correct code.
 #### `**all**`
 
 `EventTypeMessage` events, with `sdk.AttributeKeyModule` and `sdk.AttributeKeySender` are now emitted directly at message excecution (in `baseapp`).
-This means that you can remove the following boilerplate from all your custom modules:
+This means that the following boilerplate should be removed from all your custom modules:
 
 ```go
 ctx.EventManager().EmitEvent(
@@ -286,7 +288,7 @@ ctx.EventManager().EmitEvent(
 
 The module name is assumed by `baseapp` to be the second element of the message route: `"cosmos.bank.v1beta1.MsgSend" -> "bank"`.
 In case a module does not follow the standard message path, (e.g. IBC), it is advised to keep emitting the module name event.
-`Baseapp` only emits that event if the module have not already done so.
+`Baseapp` only emits that event if the module has not already done so.
 
 #### `x/params`