I bought it exclusively for the splitter so I could run a duplex network with SMS using a tester. However the splitter takes the 1-8 on the RJ-45 input and splits them into 1,2,3 and 6 and 4,5,7 and 8 and puts both 4 wires on the same pairs (1,2,3 , & 6) on either side of A and B. The splitter will work as long as you have 2 cat wires (5/6/7/8) between them that come and go in the same direction on both ends (so A/B). Not sure what purpose this will serve as you are forced to use 2 wires instead of one. 10/100 works on 1,2,3 and 6, so I think the goal is to have 2 devices, one on A, one on B to cat cable (5/6/7/8) to split, then I go to another splitter to separate the double wire. But this is idiotic as 1 cable can run gigabit (1000) on cat-5e and 10 gigabit on cat-6 and above and can handle multiple devices on both ends with just one switch. With POE, you don't even need an outlet on the other end to power the switch. I think this splitter could have been useful back in the day when you only used 2 pair, 4 wires of 4 pair 8 wire Cat (5/6/7/8) cable, but today we use all 8 and all the one Splitter slows you down and adds complexity compared to buying the right device.
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