I don't get the principle of it from the text. It was not easy to get LN either, even after reading the WP. I'm building a similarly complex but quite different protocol and it's also pretty hard to explain it simply at first, but after you run it around the block a few times you get better at explaining it. I see something about these virtual UTXOs but honestly every time I see any idea these days my eyes glaze over about something to do with how they are lying about the consensus or that there is no consensus and it's actually federated, which is cheap.