A little late (but doing this for posterity), but according to the manual for it, that I found on an auction site, with some google translate, it's to fix coin-counter issues that may occur between the Jamma I/O, and some 246 systems, depending on the I/O pcb revision.
I "ASSUME" that if you aren't running a coin counter in your cabinet, or don't care about the coin counter, it may be fine...but it seems like this is specifically to get the games signals coming from the 246, to be interpreted by the I/O properly, to register/trigger the coin counter.
It was made by Capcom, and may have been needed for one of their cabinets specifically, because they used a 12v or 5v coin counter, where other cabs defaulted to the opposite voltage.
The manual was not more specific.