docs: reword upgrading.md (cosmos#19900)

UPGRADING.md

@@ -148,6 +148,8 @@ There is no longer a need for the Cosmos SDK to host these protos for itself and
 That package containing proto v2 generated code, but the SDK now uses [buf generated go SDK instead](https://buf.build/docs/bsr/generated-sdks/go).
 If you were depending on `cosmossdk.io/api/tendermint`, please use the buf generated go SDK instead, or ask CometBFT host the generated proto v2 code.
 
+The `codectypes.Any` has moved to `github.com/cosmos/gogoproto/types/any`. Module developers can update the `buf.gen.gogo.yaml` configuration files by adjusting the corresponding `opt` option to `Mgoogle/protobuf/any.proto=github.com/cosmos/gogoproto/types/any` for directly mapping the`Any` type to its new location. This change is optional as `codectypes.Any` is aliased to `gogoproto.Any` in the SDK.
+
 ### Modules
 
 #### `**all**`
@@ -440,10 +442,7 @@ With the deprecation of the Amino JSON codec defined in [cosmos/gogoproto](https
 
 For core SDK types equivalence is asserted by generative testing of [SignableTypes](https://github.com/cosmos/cosmos-sdk/blob/v0.50.0-beta.0/tests/integration/rapidgen/rapidgen.go#L102) in [TestAminoJSON_Equivalence](https://github.com/cosmos/cosmos-sdk/blob/v0.50.0-beta.0/tests/integration/tx/aminojson/aminojson_test.go#L94).
 
-Due to the `Any` type moving to the `github.com/cosmos/gogoproto/types/any` repository, module developers must update the `buf.gen.gogo.yaml` configuration files by adjusting the corresponding `opt` option to `Mgoogle/protobuf/any.proto=github.com/cosmos/gogoproto/types/any` for correct mapping to the new `Any` type location.
-
-
-**TODO: summarize proto annotation requirements.**
+Read more about the available annotations [here](https://docs.cosmos.network/v0.50/build/building-modules/protobuf-annotations).
 
 #### Stringer