The theory goes that a plant left in a "longer" dark period prior to harvesting, induces a larger development of trichomes and possibly fatter nugs. Though no clear evidence or theory, i believe it is attributed to natural processes that accelerate certain physiology properties. For example, if dark periods are extended during flowering, the flowering process takes less time to complete its overall cycle. Enabling a quicker harvest. This same aspect of extendeding the dark period must set off certain processes, likely related to a plants circardian clock.
With long dark periods before harvest, these similar processes may be functioning to speed up the flowering just like with the former method. Allowing the use of any extra stored energy to be used instead of wasted sugars going to waste.
You also get the added benefit of any leftover minerals, chlorophylls, sugars etc to be broken down through metabolic processes, getting an early jump on that curing process.