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A thorough explanation of what baud rate is, I believe, out of scope for this site (refer to this article or the Wikipedia entry instead). Basically, it's the number of symbols (voltages or whatever is being used) that the signal produces per second.

Without knowing what ROS package you're referring to, I can't give much more of an explanation except that it's essentially a measure of how much data is coming in per second. Also, I don't believe that it's used for any calculations, just for connecting with the sensor so you know how much data is coming in per second.