As seen in the video, when the toasters were set on 2, only one (the most expensive toaster) actually popped up right at 2 minutes. The others popped up earlier than that.
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As the narrator explains, most toasters are too cheap to have a timing chip. Instead, they rely upon a metal strip that curves when heated, and the numerical setting simply tells the toaster how far that strip must bend before it triggers the toast to pop. Sorry: Finding your perfect setting is still a matter of toasty trial and error.
We have to admit, we were a little bummed this rumor wasn't true, because it would have made toasting bread so much easier. However, toasting is still one of the simplest things to do in the kitchen, so we're not complaining!
Article Source: Delish
It is to determine the darkness of your toast, dahhhhhh!