Rightey ho here we go!
Split charging is used mainly in large ICE installs and is used to charge one or many high capacity deep cycle batterys (optima red tops yellow tops etc) sometimes gel batterys and sometimes leisure batterys. The extra batteries serve several functions.
1. use the system when engine off until flat and still start your car.
2. more amps to your amps
3. takes the power to charge from your alternator inline with your main battery
4. allows use of larger amps as there is more exclusive current
5. less current draw on the alternator and other vital components.
6. stops the lights dimming when the bass drops

If used inline with a power capacitor you get even more ampage available which means crisper deeper sounding stereo systems.
Think I'm going to overhaul mine in the winter and might go a little crazy! 2 x 15" Rockford Subs 2 12" Rockford subs in rear panels 8" Rockford subs in the doors now that's going to take some serious head scratching and some serious power!!