oooo gettin very technical now... most of the time that ive known, those terms have been used interchangeably.
The impedance is a combination of resistance, inductance, and capacitance.
impedance = resistance + j(inductive reactance - capacitive reactance)
Inductance and capacitance are usually not a big part of DC impedance because inductance is related to current fluctuation and capacitance is related to voltage fluctuation. Since AC is all about constantly changing voltage and current, both inductors and capacitors can put a hard limit on how much current can flow through an AC circuit. DC doesn't change direction the way AC does. In DC, inductors prevent rapid current change and capacitors prevent rapid voltage change, but neither puts a hard limit on how much current can flow.
Zenmervolt is right about them using capacitors and transistors. A transistor is a voltage controlled switch, and capacitors fight against changes in voltage. When used together, a capacitor controls the voltage in part of a circuit, and that voltage going above a certain level allows current to flow through a transistor. By charging and discharging a capacitor, it allows a transistor circuit to open and close. If the speed of this cycling changes, it means something in that circuit changed. Maybe the alternator and battery voltage is too high (not likely), or the resistance of the circuit changed because one of the lights just burned out
