Tesoro claims the IR switches promise a higher lifespan than traditional switches. They're also extremely fast, the IR switch has a response time of just 0.1ms.
Here's how the infrared switches work: each switch is outfitted with an IR blaster that beams light, and as each key is pressed, the light is broken, thereby registering the keystroke.The switches have a tactile feel similar to the Cherry MX Blue switches and one of the cool innovations here is that they are pressure sensitive. Furthermore, the IR switches are spill resistant.
Tesoro demonstrated this at Computex by submerging the Excalibur Spectrum SE keyboard into a tank of water. Other features of this keyboard include 16.8 million color RGB backlight, NKRO and instant macro recordign support.
Source: TweakTown