I came across this just now, on the J River Wiki. It is related to the improvements in memory playback in the upcoming Version 19.
Note the use of "theoretical".
Source (with full details): NEW: Improved memory playback
It's nice to see them take a solid position on memory playback.
Benefits
The theoretical benefits of memory playback are that no disk or network I/O occurs while playing and that CPU load during playback could be reduced.
Note the use of "theoretical".
Sound Quality
JRiver is unaware of any test that shows a sound quality advantage to memory playback.
The option was added due to popular demand.
Source (with full details): NEW: Improved memory playback
It's nice to see them take a solid position on memory playback.