Even though pincha mayurasana is considered preparation for vrschikasana, scorpion is actually an easier pose to maintain because o its lower center of gravity.
To deepen from pincha mayurasana into scorpion, the scapulae need to slide together on the back, which lowers the rib cage toward the floor and creates more mobility in the thoracic spine. The head then can lift and the thoracic spine can extend further. This also changes the balance point from between the shoulders to further caudal in the spine, made necessary by the bending of the knees.
The lifting of the head is important to shifting the balance point; otherwise, the legs might overbalance the pose backward, causing you to fall into a backbend.
As the knees bend actively toward the head, the hamstrings are in the shorts working length. For this reason, they often cramp while trying to do this action.
As important as getting into this pose is the ability to get out of it and find the relative neutrality of pincha mayurasana again. It’s a good idea to practice it in a manageable range—entering and exiting the pose with control. This is a good challenge because it gets muscles at maximum length to contract concentrically.