My guess is at the core this product makes sure of binaural entrainment to alter brain waves into a “more focused” state. My understanding of (and skeptical take on) the science:
Research has shown that if you play two closely related tones in each ear independently the beat frequency does entrain brian waves at that frequncy. So, for example, if one ear hears 440 Hz and another hears 444, it will induce a 4 Hz (theta) wave in the brain.
But what hasn’t been shown in research (at least the last time I checked) is that this matters. Yes, you can induce an alpha or a theta brain wave, but what hasn’t been shown is that this wave affects your consciousness in the same way that a naturally arising one would.