This Speaker Grille for the Power Mac G4 “mirrored drive doors” model was included to protect its single front speaker. The previous Power Mac G4 (“Quicksilver”) included a similar speaker design, but the speaker was located at the bottom-center of the tower and no grille was included. The Power Mac G4 “mirrored drive doors” design had four air vents across the bottom in the same position of the speaker on the “Quicksilver” design.
The manual references the speaker grill twice:
On page 11, “Don’t put anything in the recessed speaker opening except the optional speaker grille. Touching the speaker can damage it.”
And on page 15, “Speaker—Use the recessed internal speaker to hear sound from the computer. Take care not to let anything touch the fragile speaker mechanism. To protect the speaker from damage, a speaker grille is included with your computer. However, you’ll receive better sound quality without the grille.”
Source: Apple