Here's DaveF's take on the matter.
I asked him about it briefly while ferreting out some other information: very hush hush - all I can tell you is that it involves bamboo mats, the sea sponge option, and the correct placement of the lower tomato.
"Without question, the Sierra-1... Quality low-level listening requires exceptional coherency and the Sierra-1 provides this in spades..."
I was curious if the 3 MDF inch equivalent bamboo enclosure would play a role in this:
"The bamboo enclosure certainly helps. Any leakage of energy through the cabinet walls and cabinet resonance will detract from low-level (and high-level) listening. One important requirement for quality low-level listening is a characteristic that can be defined as signal to noise ratio and a clean cumulative spectral decay. For example, if the output of the speaker is 70dB, how much of that is noise and various distortions. With the Sierra-1, the bamboo cabinet almost completely eliminates the cabinet effects of resonance and energy leakage resulting in a larger percentage of that 70dB output being the source material, rather than noise and various distortions. Another requirement, as mentioned, is clean spectral decay -- in basic terms, the ability for the speaker to release and recover from energy release (rather than storing energy). MDF cabinets flex greatly compared with the laminated bamboo enclosure, when walls flex they must return to the original position and that "return" releases an opposing force that is contradictory to the next transient the speaker is attempting to reproduce -- that would be an example of stored energy."
Who said physics wasn't cool. Turns out Newton makes for great music. You know Newton, don't you? He's the guy that first noticed that iPods break when they hit the ground...