ya i think that is really all i have put up about it....but its a pretty straight forward process...cutting roots is no different than cutting stems in that it should be allowed to dry and heal before replanting.
the basic idea is you stop (or more accurately, delay) tap root growth and more capillary roots grow which have those nice fine root hairs to take in more stuff.
this is especially popular for Astrophytum breeders here as it gets plants growing much faster which ultimately makes them more $. i have found, though, there is more risk of splitting as too much watering is now even mor eof an issue as far as splitting and hard skinned species go.