@Manu's answer details what the line of code is doing, but not why it's there.
I don't know exactly why the Google code example uses this approach, but I would guess at the following reason (and would do the same myself in this situation):
Because objects in JavaScript are passed by reference, it becomes necessary to rebuild the 'data' object from it's constituent parts to avoid the original data object being further modified by the ref.set(data) call on line 64 of the example code:
await ref.set(data);
For example, in MongoDB, when you pass an object into a write or update method, Mongo will actually modify the object to add extra properties such as the datetime it was insert into a collection or it's ID within the collection. I don't know for sure if Firestore does the same, but if it doesn't now, it's possible that it may in future. If it does, and if your original code that calls the update method from Google's example code goes on to further manipulate the data object that it originally passed, that object would now have extra properties on it that may cause unexpected problems. Therefore, it's prudent to rebuild the data object from the original object's properties to avoid contamination of the original object elsewhere in code.
I hope that makes sense - the more I think about it, the more I'm convinced that this must be the reason and it's actually a great learning point.
I include the full original function from Google's code here in case others come across this in future, since the code is subject to change (copied from https://github.com/GoogleCloudPlatform/nodejs-getting-started/blob/master/bookshelf/books/firestore.js at the time of writing this answer):
// Creates a new book or updates an existing book with new data.
async function update(id, data) {
let ref;
if (id === null) {
ref = db.collection(collection).doc();
} else {
ref = db.collection(collection).doc(id);
}
data.id = ref.id;
data = {...data};
await ref.set(data);
return data;
}