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it either toggles VoiceOver or White on Black or you can set it to ask(which brings up a menu to toggles these things on or off)
So why would someone use white on black? My phone did that the first day I got and everything looked like a negative.
 
lol yeah its a pointless feature and i dont know why anyone would do that, same goes for zoom, why do you need to zoom the springboard


white on black is perfect when you have a white background with black text and you would rather read it in a black background with white text. Easier on the eyes especially in low light settings.
 
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