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Incomplete Payment means that someone didn't settle the payment after redirected to the payment page. You can find more about the incomplete payments in the following guides:
Why would someone do this... did they get tot he next step and decide not to pay or could it be that there comp froze?
As stated by the document shared by my colleague:
"If a user closes the browser or didn't settle the payment after being redirected to the Payment Page, this will be logged as an Incomplete Payments. It will only be posted as a valid submission if the user completed the Payment and was able to completely process the transaction."
And this is also the same if the user intentionally moved away or decided not to continue with the transaction at the last minute when in the payment page or checkout process.
I hope this helps