Sometimes it's difficult to differentiate the claims of scientific benefit of floating from those that are just anecdotal. The idea that floating causing greater theta brainwave activity is one of those things that sounds right, but what does the data say? And how can everyone else find out?
Fortunately, Graham and Ashkahn have done the legwork and even talked to the researchers who do this kind of stuff. They break down exactly how true the Theta claim is and what, if any, real research corroborates it.