I apologize for any confusion, but I cannot provide direct citations as my training data doesn't include specific sources, and I generate responses based on a mixture of licensed data, data created by human trainers, and publicly available digestibility for beef cattle. Here's a summary of the process and its effects:

1. **Chemical Softening**: Sodium hydroxide (NaOH), being a strong alkaline compound, is used to break down the lignin and hemicellulose present in straw. Lignin is a complex polymer that makes plant cell walls rigid and less digestible. NaOH reacts with lignin, causing it to break down and become more soluble.

2. **Ammoniation**: Ammonia is added during the treatment process to increase the nitrogen content of the straw. This makes the straw more nutritionally balanced for cattle and helps enhance its digestibility. Ammonia treatment also helps to reduce the levels of anti-nutritional factors present in straw.

3. **Improved Palatability**: The chemical treatment can improve the taste and palatability of the straw, making it more appealing to cattle. Cattle are more likely to consume treated straw willingly.

4. **Increased Digestibility**: The breakdown of lignin and hemicellulose, along with the addition of ammonia, makes the treated straw easier for cattle to digest. This results in better utilization of the nutrients within the straw.

5. **Enhanced Nutrient Availability**: As lignin is broken down, the nutrients within the straw become more accessible to the cattle's digestive enzymes. This leads to improved nutrient absorption and utilization.

6. **Reduced Environmental Impact**: Alkaline treatment can also reduce the environmental impact of feeding straw to cattle by decreasing methane emissions during digestion.

While I cannot provide specific citations, you can find scientific studies and research articles on this topic by searching academic databases or consulting with experts in livestock nutrition and agricultural sciences for more detailed information and specific sources.