Many people can explain it, but few can explain it correctly. Do a google search and I bet you will find some good printable material to help you out. Ski-Doo had a good explanation available that explained the general theory behind everything: weights, spring rates and helix angles. It would apply to most any sled. There are actually several different ways to achieve the same results, everyone does it a little different.
140-320 will backshift slower at full shift than the 140-330. Engagement will remain the same. 140-330 will help you maintain RPM at to end but may also cause over revving. It may also limit the sleds ability to achieve full shift.