ALS aka Antilag system this is a more appropriate name for the system. There are mainly 2 types that I know of A) ignition delay method and B) By pass valve method
A) Ignition timing delay is very simple, the ECU is programmed to delay the ignition of the AF mixture during the power stroke. It will only combust the AF mixture when the piston is half way down before reaching the BDC and comes to exhaust stroke the combusted AF mixture which is very hot will spin the exhaust fin.
B) By Pass Valve method, this one need some hardware setup. Usually the BPV dumps the air into the Atmo or recirculate it but we route the vent air into the exhaust manifold. The ECU is program to still inject AF mixture into the CC even when the throttle is closed so you will get a very rich mixture, then this rich mixture is push out of the exhaust valve and meet up with the vented air inside the exhaust manifold and ignite from there causing a pressure build up that would keep the turbo spinning.
The use of ALS is to avoid lost of boost when the throttle is closed typically in WRC cars they have a lot of tight and sharp turn which requires throttle lift off before the turn but with ALS power is instantly available back when the throttle is open back. Because normal car you need time to rebuold the boost but in rally every seconds count.
Down side of ALS, very high temp and stress to the exhaust manifold, less engine braking, more stress to the turbo also but for race car their parts get change after every race.
For Rally cars, the chip chip sound you hear is from the wastegate since they are using ALS system. Real race car seldom run BOV on their engine because less part to fail and less worry, simplify engine bay, also on race car you hear more compressor surge sound because most of the time their throttle goes WOT.
For me, I would recirculate any vent air because by doing some I do not lost metered air. If vent to atmo your ECU will still think that air is inside your intake pipe even after you vented it out. Why that's also depends on what type of sensor you using.
Then there are a lot of people who mistaken compressor surge there are 2 types of surge off throttle and on throttle. Below is a video showing you the type of compressor surge that will definitely screw your turbo and engine..take a close look at the graph on display on the monitor.
True Compressor Surge - YouTube
This is the different type of surge. Off throttle surge
Litchfield Type 25 race car - YouTube
From HKS.
HKS BNR34 Driving Performer - YouTube