What's AR's Passive Harmonic Restoration Device?

Anyone with experience with Acoustic Research's Passive Harmonic Restoration Device? (Honest troops, that's the product's name) It's on sale at AudioAdvisor for $29.95 (Reg $99) and makes claims to restore/improve the sonic qualities of music during playback (and dubbing too) when hooked up between source and amp.

Also, can anyone explain to us "unwashed masses" of audiophiles how this wonderkund of a product works?

Let the humor begin...
Don't know much about it but here is the link to TDS who developed the technology. http://www.tdsaudio.com/consumer.asp
You can read more about it there!