The 2 black boxes, relay packs, are hidden in the tail light housing. There isn't much room, so I recommend getting relays smaller than 40 amps.
As far as the 35 ohms, I measured the Voltage and Amperage across the light when it is on, both brake and running lights.
The LED's don't get 14 volts. The coil of the relay gets 14 volts. The yellow common wire of the relays gets its voltage from the circuit built into the stock taillight (black and white wires) These wires put out 8.5V during braking. The amperage is .122A. This is real measured values for the light under normal operation, with no mods. If you use the formula OHMS=VOLTS/AMPS you get 8.5V/.122A=70ohms.
The tail light in a basic sense is 2 banks of 8 LEDS in series. Resistance (ohms) in series is added straight up. R1+R2=Rt Where Rt=70
Since both sides have the same number of LEDS you can take Rt/2. 70/2=35 ohms.
If you follow the picture of the circuit, when the Left blinker is turned on, it turns the left side on and off**. When the left side is off, the Positive connection for the LED's electronic assembly (white) passes through a 33ohm resistor, through the yellow wire on the left relay connected to the White wire in the LED electronics assembly. The reverse happens when the right is activated.
At first I didn't get it either, and this was my third draft. The other 2 were way more complicated but this was the easiest, cheapest, and quickest.
**In a relay, the voltage applied to the coil does not pass through the YELLOW, BROWN, and ORANGE wires. The coil just flips the switch back and forth depending on if there is power. The yellow wire supplies power to either the orange or brown depending on of the coil is on or off.
Hope this helps. If anyone needs more info, ask away!!