It doesn't work, they got busted big time by Bass Player magazine and the TalkBass forum. It switches a capacitor bank, 1000uF or better, in and out of series with one of the drivers. If you measure DCR with an ohm meter the resistance will double with the cap in the circuit, since the cap blocks DC, but above about 17Hz it has no effect on the impedance. The jury is out on whether AccuGroove is guilty of false advertising or really sloppy engineering- or both.