Acoustically precise might be what they are trying to go for. Really the engineering problem here is sophistication. You have to crawl before you can walk. The bigger pipe came first and that was enough at the time. Perhaps acoustic precision is the next evolution in intake design and this is the first one to use it??

Really a sound wave is a fluctuation in the matter it is propagating through, in this case air, so there may be something legitimate to the sound frequencies phenomenon. The only questoin I would have regarding that is if the power would only be there through certain RPM ranges due to the frequency of the sound of the motor? If this is legitimate, there is way too much engineering to tackle in a thread like this. . .