I've heard this idea too. The inertia is the physical incarnation of the predicted motion. I'm talking about playing the music, not only listening, it makes a difference. Talking about syncopation in terms of overall time signature is only partially valid. You can syncopate by altering an accent place while still on the same time. Think a dead note on drum or bass. It totally alters the feeling. My understanding is that A B C D isn't interpreted the same as A b c D, because there's a variation of energy between these for notes. It's implied in most music. For instance Rock is 4/4, Funk is 4/4 but it's not rock.. where's the difference ? implied change in energy (Rock is almost linear, a smooth wave; funk is superficially linear, close inspection reveals very weak and short changes). Same for jazz, to swing a beat you can't just play at the right time; it has to be the right momentum. Otherwise it will be flat aka no swing. It's hard to describe, the best I could find was in physics, momentum and internal system energy. The inertia is in your wrist and stick, it's always flowing back and forth between cymbals and your fingers. The change of perception of the listener comes from the player understanding of this.

There's a lot of "feels" that you cannot represent without that. But these aren't studied formally, funk, latin, caribean music. Jazz is but I think the people studying jazz don't explain everything because they're talking among themselves and already have internalized all this. So they just write "swing this" above a measure and the cats will deal with it.

oh: and I just thought of something else. The idea of prediction; since I relate everything to physics, often feels similar to a sense of internal balance. I mean your body position, as in not tripping. Syncopated music often feels like falling. Maybe it's synesthesia but considering that all these music were linked to parties and dance I think it's not far fetched that our musical prediction is the same as the one that tries to predict how to balance movements and body.