I can try . When a sound wave hits the wall, by definition the velocity of the air molecules drops to zero. Inversely, pressure becomes maximum. This device sits by the wall so it is a "pressure bass absorber." This is in contrast to fiberglass type absorbers that are velocity absorbers and as such, don't work as well next the wall."Through PSI Audio’s patented technology, it will transform acoustic pressure into acoustic velocity and absorb it over a large range of frequencies."
The part about conversion to velocity means that the woofer element moves in response to the pressure and hence pressure is converted to velocity. By putting an active signal in reverse on the woofer, the energy is absorbed.