It’s just a page in the Lotus diagnostic software. They go to the page in the Lotus software, select the exhaust valve calibration and press go. The valve goes to full open, full closed and the car learns the new open/closed positions of the valve. That’s it, very simple with the correct software.
I believe the Milltek Exhaust valve controller avoids throwing codes.
I have a V1 Ti Aerie I4 exhaust. The valve arrangement is actually designed to match the OEM Valve’s open/closed positioning, but it still threw codes. Only the recalibration resolved it, no problem since. I also have their sports cat.