I've seen this discussed on some other threads. I can't seem to find any mention of it on audiophile forums (although I only checked a few). I mentioned it to a friend who said it sounds like the "loudness" button on certain amps that didn't do much more than inch up the volume to "fool" listeners into thinking that the sound got "better" (as opposed to louder). I downloaded a demo of it, and maybe I'm not using it correctly, but I don't notice any difference when I click it on and off. I'm using iTunes from my MBP, streamed through an Airport Express and into a Decco stereo amp. What are your thoughts?