the basics of the 1/4 wave theory is that only one fourth of the wave needs to develop in order to achieve maximun output. and alot of SPL competitors use (or used it, dont know how many still are) it to determine their tuning/and frequency that will be loudest in their install.
the closest you could get to exactly 1/4 of a wavelength developing would give you the best output. and im not completely sure of everything about it, so take this whole explanation with a grain of salt //content.invisioncic.com/y282845/emoticons/smile.gif.1ebc41e1811405b213edfc4622c41e27.gif , but iirc you measure the distance from the cones of your subs, to the mic placement, or head rest if you want the loudest to the ears, then you figure whatever frequency yields a wavelength four times that distance, and thats what you tune to for maximum output //content.invisioncic.com/y282845/emoticons/smile.gif.1ebc41e1811405b213edfc4622c41e27.gif
again, thats my understanding of what it is, im sure someone can come behind me and correct me //content.invisioncic.com/y282845/emoticons/smile.gif.1ebc41e1811405b213edfc4622c41e27.gif