Just like the name implies, it is a device that regulates the boost pressure sent to your turbo's wastegate, giving you full control over how much boost you make. Normally, a turbo builds pressure until the wastegate's mechanical spring reaches its limit and forces the valve open to bleed it off. A boost controller essentially acts as a controlled leak in that system that bleeds off a tiny portion of that reference pressure. This tricks your wastegate into staying closed longer, forcing the turbo to build more boost before it finally vents.
Sure, you could just upgrade your wastegate spring, but then you are permanently locked into whatever PSI that specific spring is rated for. While most factory turbo cars come equipped with an OEM boost control solenoid (BCS) programmed to strictly hold a conservative, manufacturer-set number, an aftermarket boost controller gives you the freedom to safely bypass those limits. Having the ability to easily adjust your pressure beyond a basic spring limit helps your turbo spool faster, maximizes your horsepower potential, and ultimately protects your engine from dangerous overboosting. Whether you are dialing in a big turbo build or a custom supercharged setup, it is a mandatory piece of gear for managing your power output safely.