Back boring is opening the bore up from (12 gauge) .729 to .740 - .745 in. diameter.They say it reduces felt recoil.Usually they extend the forcing cone a bit too when they do this.Hope this helps.
Back boring does two things extremely well. It makes shooting slugs accurately past 25 yards a LOT harder, and it makes getting stuck wads from a squib REALLY easy. Other than that, changes made by backboring the gun are minimal.