IAL stands for Indian Almond Leaf. They are exactly as the name states, almond leaves from India (lol). These will create tannins which are....hmmm...an easy explanation is that tannins are what makes darker pigmentation in things. IAL are found as a primary source or tannins in bettas' natural "black water environment." They have a lot of healing properties as well, and will keep the fish over all happy and healthy. They can be used for help in breeding when the amount is increased as well. If you cannot get a hold of IAL (which can usually only be shipped since finding them in the U.S. is difficult), then you can always try blackwater extract. Though you want to pay attention to the ingredients and try to find some that does not have more additives than necessary (i.e. preservatives, etc).
I bought my IAL off of Ebay, but I know people who sell them on here under the classified section of this forum. (:
For drip acclimation, you can use a normal airline hose from another tank with a gang valve, or there is another way. I used this drip system that is found in the reptile section called "The Little Dripper." They have this in a bigger size as well, called "The Big Dripper." Basically, all it is, is a plastic container that has a hole for a small airline tube, and a mini gang valve that is on the outside of the container. The valve can be adjusted to outflow a lot of water, or only a few drops at a time.
When you get your fish, unwrap slowly. If you can, untie the bag instead of uncutting it. The reason is due to chemical changes in the water once air hits it, but it really isn't a huge deal so if you have to cut the bag open that's fine too. Put him or her in a bowl with the water that they came in. Then put some of your tank's water in the dripper/hook up the airline tubing and adjust to do a drop a minute. I believe that I drip acclimated for an hour last time I did it.
If you have any questions regarding breeding, the breeding section has two stickies that I highly suggest making sure you know like the back of your hand. I'm trying my hand at breeding as well, but it's much harder than it sounds (my girl just beat the tar out of my male after cuddling with him for six hours with vertical bars).