This effect flips the audio samples upside-down. This normally does not affect the sound of the audio at all. It is occasionally useful, for example when the left and right channels of a song both contain equal amounts of vocals, but unequal amounts of background instruments. By inverting one of the channels and not the other and then converting from stereo to mono, the vocals will cancel each other out, leaving just the instrumentals. This only works if the exact same vocal signal is present in both of the channels to begin with.