in simple terms
Every Canon SLR lens that has an Image Stabilizer built in has two so-called "gyro sensors" oriented at right angles to each other. With this design, the level of IS functionality is the same whether the camera is in landscape or portrait orientation. When the camera is in portrait orientation, the level of IS functionality is the same whether the hand grip of the camera is on the top or the bottom.
In all of these cases, IS lenses that have a Mode 2 setting operate as follows when Mode 2 is selected: Both gyro sensors sample the direction and amplitude of lens shake simultaneously and continuously whenever the IS system is activated. The resulting data is analyzed by a dedicated microcomputer in the lens, and that microcomputer in turn controls the behavior of the electromagnets surrounding the movable optical components of the IS lens. These electromagnets are also oriented at right angles to each other. If the lens is set to Mode 2 *and* the microcomputer determines that intentional panning is taking place, it shuts off stabilization in the panning direction regardless of camera orientation. If, on the other hand, the microcomputer does not detect intentional panning, then horizontal and vertical stabilization is executed simultaneously, just as it is in Mode 1.
by turning off your IS you are determining your shots thus making you think about setting rather than just relying on the Len's
Regards Mark.