What exactly is PRaT???

Ok, it’s like this thing and is associated with “toe tapping” and such.  I confess, I don’t get it.  Apparently companies like Linn and Naim get it, and I don’t and find it a bit frustrating.  What am I missing?  I’m a drummer and am as sensitive as anyone to timing and beats, so why don’t I perceive this PRaT thing that many of you obviously do and prize as it occurs in stereo systems?  When I read many Brit reviews a lot of attention goes to “rhythm” and “timing” and it’s useless to me and I just don’t get it.  If someone can give me a concrete example of what the hell I’m not getting I’d sincerely be most appreciative.  To be clear, enough people I greatly respect consider it a thing so objectively speaking it’s either something I can’t hear or maybe just don’t care about — or both.  Can someone finally define this “thing” for me cause I seriously wanna learn something I clearly don’t know or understand.