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How does a url based coupon work for users who want to look at reviews/product descriptions?

Ie does the flow take them straight to checkout, or does it apply the code to any relevant product they add to their cart?

It is tied to their session ID / shopping cart. They are free to modify the cart and it recalculates the discount.

Gotcha. But, if a user wanted to see reviews, they'd have to leave the cart, find the product page, and come back?

Or you mean I could link to a product page, and when the product is added to the cart the discount is active?

It's probably linked to the session's cookie?