They help with the acoustics in that you have some directivity and baffle performance gains. It's a design ALE used on a series of cabinets at one time, and it has some improvements over a flat baffle. I dont know all the technicalities. I liked the style of the design so I blueprinted it using that style. There are some structural advantages too. You now have a much wider baffle that can be made from normal or thinner material since it is broken into 3 areas. The back of this cabinet is the problem that needs attention. It is a large area and needs bracing to connect to the sides and front or you have a drum head.

Bill