You can think of inertia as the rotating mass. Force to change rotation speed is torque. The change or rotation speed is acceleration or decel of engine RPM. I think its mostly used in the ECU determining torque to correct Idle RPM speed. Thinks like flywheels and TQ converters weight can affect this, but usually the stock value is fine and the ECU PID controller can compensate fine with a 41lbft max and min correction.