It is widely considered a gimmick or a user-interface trick that exploits how Windows reads drive capacities.
The SDATA Tool V100 has been designed with safety and security in mind. The device:
The patch aims to of a USB drive or SD card when used with the SDATA Tool V100. This is typically achieved by modifying the device’s firmware or file allocation table to report, for example, 64 GB instead of the actual 32 GB.