As I have mentioned before, this feature is now known as "Occasionally connected" mode.
This works a lot like Microsoft Outlook that most of us thrive on (Hmm...). Data that needs to be pushed to the devices are stored in queues and once they sync, this data is pushed to the appropriate devices from the queues.
Similarly, data collected by the device(s) while offline (if any) is pushed back into the middleware during sync.
Conflict detection will take care of issues such as multiple users/devices dealing with a particular record at the same time, etc.
This will also ensure that a transaction is completed with the best possible end result by resolving any conflict that may arise due to various reasons.
This feature is currently available on mobile devices like PDAs and Laptops.