Judging by the figures in the paper, it appears to attenuate low frequencies better than high frequencies, which is perhaps to be expected judging by experience with noise-cancelling headphones. This could be a game-changing complement to traditional acoustic treatment for recording studios and other acoustic spaces, where low frequencies are traditionally much harder to treat, requiring much larger and more expensive panels.
I'm a mix/master engineer, and I just skimmed the paper to look for attenuation potential of this new material. It looks like they only tested above 100 HZ, which is still alright for conversation, but not for professional recording studios.
As you can imagine, the low frequency attenuation isn't great. But the performance of higher frequency attenuation is pretty good. I think this material would work well for meeting rooms, and perhaps restaurants. Not for recording studios.
Low frequencies travel further, in my house high frequency road noise is annoying but tends to come and go quickly but low frequency road noise I can often hear from literally miles away.
