when you do this operation you are calibrating the throttle position from the TPS (throttle position sensor). You have to let the computer know when the throttle is closed and when it is wide open all the way. The voltage going to the ECU should be zero when the throttle is closed and the voltage recommended in the manual for when the throttle is pushed in all the way or wide open.
you don't have the engine running when you do this. just the ignition.
The computer needs to know this because it switches to open loop and runs off the ECU programs (fuel map, ignition map) instead of basing the amount of fuel to add upon the stock (low resolution or narrowband) O2 sensor at a certain partial open throttle position (that you also enter...% throttle).
throttle position calibration, open loop, closed loop...gettin kinda complicated, eh? naw..it's just like setting up the VCR before you use it....