I'm not that sturdy with SQL functions, but my understanding is this:
Get the client ID, and use that as input to a sine function to get a new number. Then get the absolute value of this number. Then you cast this as a bit, and you end up selecting all clients who through this lovecraftian horror ends up as 0.
Why?? I have no idea. It looks to me like they want only to select a subset of clientIDs, but with something that is hard to predict but with the same result every time for the same clients.