Its a slightly more advanced reshade. They usually affect saturation, brightness, contrast and other image properties alongside the full color spectrum of textures. Basically instead of just changing the color of the screen it changes the colors of individual objects in the "Look Up Table" of the game.
It is not more advanced. ReShade has access to the depth buffer of the game, allowing for extended modification of the game. But yes, LUTs are just that, and not a postprocessing step (therefore being more accurate.)
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