This is probably what you are talking about:
Quite possibly they mean "floating" by "impending", a bad translation (Impend means a form of hanging, if I'm not wrong).
The exposed pad appears to be electrically floating. This is the substrate that the chip is made on top of, and is not connected to to anything/anywhere chip-level. That's why the datasheet suggests it to be connected to GND, or left floating.
The voltage levels are low, so I don't think that the layer brakesbreaks down easily with voltages less than 20V. So it doesn't matter whether the pad is connected to GND or VIN. I don't know what could be the reason that it's connected to VIN in some designs, but it could be for easier layout.