Here's the blurb from the manual which isn't a lot of help, but what do you want from a company founded by "audiophiles"?
Unique-Crossover and the switching Key
·
Utilizes a 2nd order filter for bass and a
modified 3rd order filter for treble
·
Highest quality components have been
used
•
Two selectable Designer-Precision-mode:
[ Reference]
or
[ Dynamic]
operational crossover network to optimize for your
amplifiers.
Find the best setting that fit your
own system, listen to the different carefully
by inserting a key at the back switch and
turn to the indicated setting mark. A pair
of switching keys have been attached in the
Orsa packing-box already.