I bought this beater because I have an e-drum and live in an apartment complex. So, I wanted to reduce the noise as much as possible.
Also, I like round shaped beaters so I do not need to worry about my beater being rotated around itself. Otherwise it can damage you bass drum head.
Does it reduce the noise? Yes. Does it reduce the noise significantly? No. Having said that, using this beater, instead of a plastic beater will reduce the sound around 10 dB or so.
Since it is not that expensive, I would recommend this product for anyone who is concerned by the noise.
One more note on what I think some people might be worried about is that if this beater would fit in a double bass pedal. Yes, it does fit and no adjustments (trimming, pressing the sponge etc.) is needed. In a standard double bass pedal, these two beaters won't hit each other.