In this answer, \@ is used after a period and before an \xspace, presumably to indicate that the preceding period (in "etc.") was not sentence-final.
In these tips, \@ is used before a period and after capital letters, to indicate that the preceding capital letters are sentence final.
Since \@ is rather difficult to search for online, I thought I'd try to ask here: what exactly does \@ do, and how do you use it properly/consistently? For instance, how should you input the following farcical sentence?
Languages like JS, HTML, etc. were not used by King Henry III.
EDIT: I'm accepting Barbara's answer below as it (and the comments on it) indicate the initial intent of \@: "the period which follows is sentence-final". Its counterpart is \ (slash-space), which says "the period which precedes is sentence-medial". Egreg's answer explains in far more detail exactly how \@ and \spacefactor work to cause the effects seen by \@ and \ after lower- and upper-case letters and punctuation. Both are very helpful answers.
Two correct answers to my made-up sentence above is
Languages like JS, HTML, etc.\ were not used by King Henry III\@.
Languages like JS, HTML, etc.\@ were not used by King Henry III\@.
The former is arguably "better style", while the latter demonstrably produces the correct result even if it seems less consistent about placement of \@ versus periods. And a safe but slightly redundant answer blindly adds \@ before every comma:
Languages like JS\@, HTML\@, etc.\ were not used by King Henry III\@.
This last one is amenable to macro-izing: \def\acronym#1{\textbf{#1}\@\xspace} (or whatever style you'd prefer), where the \xspace disappears if the next character is punctuation, and the \@ ensures that subsequent punctuation thinks it follows a lowercase word and not an uppercase initial.