Hmmm.

The whole thing seems very unscientific to me.

"Phase out" implies some kind of noise cancellation system and when
this is applied to items such as loudspeakers, and similar audio
transducers sound applied in the opposite sense, will reduce the
volume because it cancels out the movement of air which makes the
sound. In a similar way, electronic cancellation of sigals can be
achived by applying exactly the SAME signals in opposite polarity.
If the polarity of the signal is wrong, the sound will instead,
actually be increased!

So, for this to apply to tinnitus, I believe (I am not a doctor) that
the equipment would have to determine the EXACT phase and pitch of the
tinnitus the sufferer was experiencing  at any particular instant in
time, and this would require a direct connection to the brain,
something which is currently impossible! So I refuse to believe that
the scheme would work by phase cancellation, and I believe anyone with
knowledge of audio systems would also make such a conclusion.

My own experiments with my own type of tinnitus...

(a high frequency tone which varies slightly in pitch which I've now
had for 18 months)

...found that some major relief can be achieved for a short while with
high frequency tones   played via "in ear" headphones such Sennheiser
CX300 which are about $20. I have found that "over ear"  headphones
such as the one depicted in that ad, don't have anywhere near the same
effect at improving things for some reason. Of course I can only speak
for my own experiences and not those of others.

The tones need not be loud. Beware though because excessive volume can
make things much worse, as I think we all now know.

Some relief afterwards comes through listening to music with good HF
(treble) content, for an hour or two with the CX300 phones. Music with
plenty of cymbals and the like. Again it doesn't need to be loud.
Again over ear phones don't seem to do the trick.

I have also found that listening through my now ageing but still
superlative Kef 104/2 loudspeakers doesn't have any effect whatsoever
on the tinnitus and if anything, over a few hours will make it worse
not better.

In my case relief can last for hours, but the tinnitus always returns
with a  vengeance the next morning. It seems the HF content satisifies
some nerves with usually missing hf stimulation for some hours.

Though my HF sensitivity has fallen I can still hear upto some 13.5
khz with reduced level, which isn't too bad.

As for the treatment advertised, the only way I am qualified to judge
is because of my knowledge of electronics and audio systems, and any
scheme of "phase cancellation" requires precise knowledge of the
nature of the oriignal signal, which seems impossible to get, unless
someone has invented a mind reader or tinnutus detector!

I do not therefore say this treatment does not work. I simply say I
cannot see how it could work from my knowledge  of electronics and of
what "phase" actually means in the context of audio systems.

Regards,
Shaun.