Hm,
I'm kind of confused by this too. I've always learned that the correct way to breathe is to expand the abdomen as we breathe in and contract the abdomen as we breathe out.
I thought it was a mistake or something when I looked at the tape. Interesting, I guess I need to empty my cup so I can learn something new.
I found this somewhat decent explanation of reverse breathing if it helps anyone: http://members.tripod.com/internalart/the%20art%20of%20meditation/breathing.htm