Impedance matching volume controls allow the use of more than two speakers on one volume control. Once could run four 8 ohm speakers on the control in parallel, yet the receiver/amplifier would only see an 8 ohm load. They work well for multi-source multi-zone keypad systems.
Impedance matching controls are also useful when running an impedance matching system to utilize a single amplifier for the entire whole house system.One can run four speakers (or possibly more) on each volume control, have in upwards of 6 different zones or more, run them into an impedance matching unit from NXG, Russound, etc., and power it all off of one amplifier around 200 watts rms per channel or so.
One could also skip the impedance matching unit and wire all of the vc in a series parallel configuration, or some other option, for the desired impedance. The reason the impedance matching units would be important here is the configurations for wiring can be done prior to the installation for proper amplifier choice.