The conditioner (and matching shampoo which I also purchased) both smell good, almost minty and very clean smelling. This is a big plus for me, because I'm not a fan of conditioners that smell like coconut or bubble gum or any other scent that doesn't leave with sense of cleanliness.
When I applied the conditioner I noticed that you did not have to use a whole lot to get your whole head smooth, which is also a plus, because that makes the price tag that would normally accompany this product a little easier to swallow.
I tend to leave conditioner in for a few minutes in order to ensure that my hair becomes silky smooth and tangle free. When leaving this condition in my hair, I did notice after about 30 seconds my head began to tingle. This is the first conditioner I've used where that has actually happen, so I began to put a little more faith in its claims of restoring capabilities.
The conditioner left my hair like silk and extremely easy to brush through. I'm not sure that over time I've seen noticeably fewer split ends that I've had with other conditioners. But another plus is that is doesn't weigh your hair down at all, even if you leave it in for 2-3 minutes (which is about how long it takes me to shave) ...
All in all, I think I would give it an A- ... the minus based in part on cost and in part on that it makes a LOT of big claims and while it follows through on some, it's not noticeably MUCH better than other conditioners.