>>3974784
That's essentially all it is.
It basically allows you to use a higher CFG setting without deep frying your generation (within reason and depending on other factors such as lora(s) and embeddings). It makes the AI adhere to your prompt more exactly (high CFG) while (hopefully) preventing the quality drop that comes with that by mimicking a lower CFG setting.

It's helpful if you use long/detailed prompts (especially natural language) but not as much if you use shorter/tag style prompts.