In thoery it could benefit everbody, but I think it is aimed more at some of the 'smaller' teams in the competition...
The Championship or Championship 1 club, who may otherwise struggle to maintain a full squad, now have a real possibility of making up the numbers with some potential quality.
The obvious benefit to the SL club is that they can loan out their better players to the lower league club without the threat of being unable to recall them for a month . This gives them valuable game time in a competitive league.
The player gets an opportunity to play regularly and showcase their ability.
The problems arise when the championship club DR a player who is likely to be whisked back to the SL club whenever there is an injury to one of their players.
The thing to remember is that the club does not have to take the player on a DR... there are no quotas that need to be fulfilled. They still have the option of seeking players on loan if they prefer that arrangement, but the fact that a few clubs have again opted for DR's would indicate that they see an advantage to this system.
It's still funny to see a complete about-face from the Barrow lot who right now should be hanging the person responsible for arranging these moves from the town hall!!... based on their opinions of this system last year.