Here's the post by duff2 that I'm referring to (sorry in advance for amateur quoting fu):
SWR Aural Enhancer Bypass
"...the mid-scoop is present even with the aural enhancer set to zero (unlike the Enhance control on the Eden and Thunderfunk amps). Up to a 2 O'clock setting the SWR aural enhancer controls how much additional signal from your bass passes through the second half of the 12AX7 tube. This adds gain and extra high end harmonic coloration to your sound but does not change the preset EQ curve present when the control is in the off position. At settings beyond 2 O'clock there's no extra gain, but rather an additional mid scoop added around 200 Hz.
Graphically, here's what the aural enhancer control does on an SWR amp:
View attachment 3936983 "
I'm no EE so I am not going to get in the weeds of the argument as to whether it is adding gain or removing attenuation or something. As an end user, it behaves as described above.