Swirl flaps are small butterfly valves located within the inlet manifold on modern diesel and petrol engines, they are designed to help regulate the fuel to air ratio (AFR), reduce emissions and help generate more torque output lower down the rev range.
At light engine loads the flaps close, causing the air to effectively "swirl" into the combustion chamber. The swirling affect creates a more efficient combustion helping to improve emissions.
The process for removing the flaps depends on the vehicle, in most cases the manifold is unbolted from the engine and the flaps physically removed. We always recommend removing the flaps physically where possible but in other cases where the mechanical status of the flaps are good and the fault is due to an electronic failure, the actuator function can be disabled and the flaps left in place.