Spelled RESPeRATE, this device appears to function around the body's natural tendency to follow musical rhythms. It analyzes breathing patterns and composes a kind of personalized melody that is used to guide the user into breathing at a rate of 5-6 breaths per minute which has been found to help reduce blood pressure. It's supposed to be used for 15 minutes three or four times a week.
There is a large body of evidence supporting proper oxygenation for overall better health so I see nothing wrong with this device. It is definitely not based on any Eastern Meditation practices but seems to follow those practices that are aimed at teaching people how to breathe more efficiently (i.e., diaphragmatic breathing).
Even though this is not the same as the breathing techniques used in Eastern Meditation to induce an altered state, the device does include a separate “Meditation Mode” to be used by people who wish to meditate in this way.
Many meditation techniques rely on focused breathing to induce an altered state so this could happen even while using this device for other purposes. This is why it's always important to remain in a state of grace where you are insured of God's protection
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