An Undelete Executable is crafted for restoring data previously deleted to the recycle bin. It necessitates the definition of a Target Matching Field and its corresponding mapping, enabling Data Sync Pro to verify whether the record exists within the target object. Should the record be found in the target object, DSP will carry out the restoration. If, however, the record is not present in the target, indicating it is either new or was not previously deleted, DSP will refrain from any action. It's crucial to include "IsDeleted = TRUE" in the SOQL query for retrieving source data to ensure only records marked as deleted are considered for restoration.