1. More space = attacking possibilities
2. Black has freedom for his pieces
The isolated queen's pawn (IQP) offers its owner many benefits to offset the pawn's potential weakness in an endgame.
For white, the IQP gives white more space, and thus attacking possibilities. In position 1 (Rodshtein - Kontanjian, 2008), the isolated pawn has permitted the classic knight sacrifice on f7. The stronger the player, the more likely they are to strive for an IQP as white.
For black, the IQP generally gives easy development. In position 2 (Gretarsson - Vang Glud, 2014) black had freedom for his pieces, but went on to lose the d5 pawn and the game.
Advice about how to handle the IQP from the other side is often confined to observing that it used to be considered best practice to control the square in front of the pawn, but that Bent Larsen said you should instead be concerned with winning the pawn. To this should be added the paraphrased wisdom of Siegbert Tarrasch: a good player should be unafraid to both play with and against an isolated d-pawn (if not very often in the same game).
See: 'Space advantage'.