The underlying rationale for doing something like this is that sometimes you have a source (e.g. a star or distant galaxy) that's detected in one image (say, a near-infrared image) and you want to know how bright it is in a different image (say, a blue optical image). So -- assuming the different images are astrometrically calibrated to you can locate where the source should be in the second image -- you do an aperture measurement on the second image.
If there isn't a visible source there, you may still want to have an estimate of how bright it could be in the blue and still go undetected in that image. (You might have two different models for the source: in one model, it's very bright in the blue, and you should have detected it; in the other, it's faint enough in the blue to be consistent with not seeing it in your image.) So measuring an upper limit in cases where you can't immediately see a source is still scientifically useful.
(This is leaving aside the issue that, as @ProfRob pointed out, this example seems to be wrong in the details of how you would calculate a 3-sigma upper limit for the aperture photometry. A better approach might be to perform multiple aperture-photometry measurements in different blank regions of the image (e.g., regions where you have good reason to believe there aren't any sources at all) and use those to get the standard deviation.)