@Fuzzyfsh it multiplies the multiplier increase by 10, so every rotation adds 10x what it used to add to the multiplier. The speed resets to initial though.
An easier way to get the "Achieving the Impossible" badge is to upgrade everything, angle your penguin and fly at about 30% resistance and use all your fuel. Then, once you run out of fuel, put you penguin at an angle and let it fall down. Don't let it reach the redzone. When you run out of altitude. Let the penguin glide at about 2% resistance and he will make it to 6,000 feet. It works for me, and hopefully you.