Acoustic tuning air boxes is usually done to quiet down induction noise. In a few rare cases it is done to make the induction noise sound more racy, and occasionally (motorcycles mostly) for a helmholtz resonance tuning effect that boosts a very small segment of the power band. Usually this is tuned for a troughs (dips) in a peaky powerband band with lots of peaks and valleys to smooth things out and make throttle response more managable.