As the name states the modification will remove the fire and smoke effects that are generated by firing your cannon. Before 7.2 removing these effect files was a highly recommended way of reducing the frame rate lag that some experienced after firing in sniper mode. This modification will do the same thing for you.
Installation: Simply merge the contained 7.2 folder with your current 7.2 folder in res_mods
install manually to 7.2/particles/Tank