Modern day dimmers use a triac solid state device that is a high speed switcher. It turns on and off the half cycle of the wave form of the AC sine wave. This is accomplished by shortening the "on" time of the half wave, so the more you dim, the less of the half wave cycle is "on". As you dim an incandescent lamp more and more, the filament tends to start dancing inside of the vacuum of the bulb and starts to "sing". This is bad for the audiophile, but also bad for the filament, because it will shorten the life span of the bulb as the tungsten will work harden and break.
CL dimmers are the new, modern day version and have special circuitry that will handle incandenscent, dimmable CFLs and LEDs. I have one in my vinyl room that controls 3 Toshiba Par 30 short neck lamps in recessed cans in the ceiling. The CL dimmer allows me to dim the LEDs almost to an off position, just short of "killing" the lamp. The LED is much happier with the CL dimmer, as is the case for almost all new lighting sources.
Wayner