I dont know about the lubricant, but from what it is supposed to unpack your tapes. Best way I know how to describe it is when they are manufactured, they are put on the reel similar to the way an airwrench tightens the lugnuts on your tires...extremely tight. By ff and then rewinding, it unpacks them for normal use.
I did not believe it til I did not do it one time, and the tape would not play right in my deck...although I know some who dont do it, with no problems.
also, I use a home deck for unpacking...dont want to put unnecessary wear on the D100 heads.