The Effect a Physicist Stumbled Onto in 1839
In 1839, a researcher named Heinrich Wilhelm Dove noticed something odd about how the ear handles sound. He was the first to document a particular response the human perceptual system has to a specific kind of auditory signal. Dove was no fringe figure, either. He held a fellowship at the Royal Society, worked as a physicist, and ran the Prussian Meteorological Institute.
His original observation sat around for more than a century before anyone turned it into a usable audio method. That translation happened roughly between the 1950s and the 1970s. Several people have claimed credit for building the practical technology, and the records get murky, but the discovery of the underlying effect traces back to Dove.
What came out of that lineage is the basis for audio designed to shift brainwave activity. The idea is to feed the ear a stimulus that nudges the listener toward calmer mental states, which is where the overlap with mindfulness and relaxation practice comes in.
If you want the actual research rather than the marketing around it, the better move is to search for terms like 'mindfulness' and 'the psychological effects of brainwave entrainment,' then read what shows up in the published literature on PubMed. The studies vary in quality, so reading a few of them beats taking any single summary at face value.