A common question is why simulations with a high FPS rate require less substeps? The answer is precision. The length of a single substep is calculated as

lengthsubstep = 1 / ( FPS rate * substeps )

In RealFlow, time is not a continuous stream, but subdivided into chunks. Between these chunks, a particle's or object's velocity is considered constant. This gives a very good approximation and the more substeps (= time chunks), the better the representation of the real behaviour.

An example:

 

Now, let's use a FPS rate of 400 and see what happens:

 

In order to get the same precision as before, substeps can be decreased: