It's not exactly like a base tilt, because the tilt or swing axis actually runs through the groundglass, rather than being below the groundglass.
So the idea is that you can focus on the subject at the tilt axis, marked by a dotted line on the groundglass in the case of Sinar, then tilt around that axis, and the area at the axis stays in focus. With the Sinar you would normally to this on the rear standard, and then if you wanted the tilt to be in the front standard to avoid distortion, you would read the tilt angle off the rear standard, zero the rear standard, and tilt the front standard by the corresponding angle.
The Linhof Master GTL lets you move the tilt and swing axes. With the Sinar, if the tilt or swing axis doesn't happen to intersect the desired plane of focus, you would use rise, fall or shift to put the tilt or swing axis in a more convenient place, measure the tilt or swing angle as described above, and then recompose using rise/fall/shift. The Linhof's continuously variable asymmetric tilts and swings makes this recomposition step unnecessary.