If one of developers changed function name and the other changes alignment of parameters in the same line, this tool would recognize the changes and merge this line without conflicts. Regular git algorithm would turn it into a conflict because the changes happened on the same line
The idea is that the alignment and function name change happens on the same side, since the alignment is caused by the function name. The other side e.g. adds another parameter. Does the new parameter get the correct alignment, or that of the old function name?