Most of the explanations online are written by technogeeks and the explanations of ITM records are nearly incomprehensible when you are first getting into modding, or at least they were to me. As a former console player, I may be able to explain better, or at least I will try. ITM stands for "identical to master". An ITM is a record in a mod that is identical to the same record in one of its masters (frequently Skyrim.esm). The Creation Kit will unintentionally create these ITM records, which is why they are fairly common and need to be cleaned.
Unintentional ITMs are bad because of the "rule of one" and the way load orders work, when two mods alter the same record, only the record from the last mod loaded will appear in game. If no other mod alters these same records, then ITM records are harmless, since an ITM record does not actually change anything in the master file.
The problem with ITM records is that you may have a mod that loads in between the master and the mod with the ITM record that intentionally alters the record, but it will be overwritten by the later loading ITM record. This can cause problems with the functionality of the mod that intentionally alters the record, since that mod's changes won't be appearing in your game, having been replaced by the ITM record.
But (and this is a big but) sometimes you want ITM records to overwrite a portion of the intervening mod with the original content contained in the same record contained in the master file. Many patches work this way. For example, assume Mod A adds new functionality to horses and moves the stable outside Whiterun to a new location where the author of mod A thought it looked better. Now assume Mod B adds a new inn outside Whiterun that overlaps with the new stable location for Mod A. You could make a patch that moves the stable to a third location but the easiest way to patch these two mods is to restore the stable to its original location, so you get the horse functionality of mod A without the changes to the stable location. That will also be the more compatible with other mods than moving the stable to yet another location.
To do that you create a patch with a bunch of identical to master records (ITMs) for the various components that make up the stable building outside of whiterun. (It is pretty quick and easy to do something like in xEdit this once you get the hang of it. The only hard part is figuring out the formid of the various components of the stable, but with a mod called MFG console, it is pretty easy to do that in game.)
So now you have your patch with the ITM records that restores the stable to its original location. If you clean the patch in xEdit and remove the ITM records, it will no longer work and the stable will be back to where Mod A put it. That's why you never want to clean patches of ITMs. They are often there for a purpose which will be broken if you clean them.
An intentional ITM is a valid modding tool. Its only the uinintentional ITMs that are inadvertently introduced into a mod by the Creation Kit that need to be cleaned. Responsible mod authors should be cleaning their mods manually in xEdit, but unfortunately many don't. xEdits automatic cleaning can clean ITM records but not "wild edits".
A wild edit is a record that was unintentionally created by the author in the CK but are not quite identical to the master record. For example, say you move the location of a rock but then decide you want it back in its original location. If you put it back "exactly" in its original location you will have created an ITM in your mod, but if you put it back a smidge off, it will be a "wild edit." Wild edits cause the same problems as ITMs but they cannot be cleaned by automated cleaning since the record has been changed ever so slightly and xEdit cannot distinguish between intentional changes and unintentional ones. Only the original author can do that (although experienced modders can look at it in xEdit and decide whether the minor change is necessary for the mods functionality or whether it should be removed).
Any, hope you find the tutorial useful!