Just to add to what was said there, what PON said and what Tiff laughed at is typical of people whos never used it properly...
Heres a quote (From myself
) off a thread not so long back...
In my experience ALS has a huge effect in improving drivability when driving hard on twisty sections where you on-off or part-throttle a lot.
Makes the throttle responce much more linear like a n/a car, feels like a large n/a engine rather than a small capacity turbo, therefore far easier to control when caning round corners where full throttle is too much but part or off throttle isnt usually anywhere near enough.
To get rid of "lag" nah, to make throttle responce linear (due to no lag really) yes, loved it.