Ktorý z nasledujúcich krokov by mal byť pri nastavovaní sledovania konverzií prvý?

The correct first step is to set up a conversion action in Google Ads because this defines what you want to track as a conversion (e.g., a purchase, a lead form submission). Without this initial setup, Google Ads doesn't know which user actions are valuable to you. The other options involve implementing code or modifying tags, which are subsequent steps that occur after you've defined the conversion action within the Google Ads platform. You cannot add a conversion tracking tag to your website or app until you have first created and configured the specific conversion action in Google Ads that the tag will track.