I'm all for systems and use them, but there is not much logic or explanation for this system. It's as arbitrary as saying if the road team covers the spread in the 1st half, then bet the home team to cover in the second half.
There's no correlation between the 1st half over and 2nd half under in this system.
The benefit i see from following this system is it provides some structure and consistency for bettors who would normally bet haphazardly with no structure, consistency, or discipline, which may benefit some bettors. HOWEVER, this system is equivalent to going to a roulette wheel and betting black, then if black doesn't hit, then bet red. You may get streaks where you win, but in the long run, the math + the juice will overrun you.