It determines two very important factors: the guaranteed CPU cycles the LPAR will get at any point in time, and the base unit of measurement for utilization statistics.
A test coverage measurement is obtained by exercising a code base with a test harness and capturing data that corresponds to code having been "touched" throughout the lifetime of the test process.
Whiting also noted, "Telephia's strong management team has built a company with a powerful base of clients, leading measurement technology and sought after research that complements our own."