Yeah... it's where you remove all the independent front suspension junk and put in a real axle. It gives MUCH MUCH better articulation/flex offroad

Here's Mr. Admin showing off SAS flex:


Compare that to this pic of my X with IFS:


Yeah - the wheel lift looks cool... but when your wheels come off the ground your 4WD turns into a 0WD and you don't go anywhere (unless you have diff lockers like I do )