"Otoshidamashi" Rating Score by みめっと

This pack's no-rare frame, Tuner Monster, features a lettering that looks like Spirit Monster, which is based on seasonal traditions.
Is it because the sea otter is a lost soul?
Its effect is to pick up the souls that fell into the opponent's GY and scatter them as tokens on your field.
The number of tokens scattered and their status are determined by the number of souls collected by this card, and the level increases by that number, so the more counters on it, the more tokens with high levels and status at once. can produce
Its own stats are low, but monsters other than tuners, that is, as long as the New Year's gift created by this effect exists on the field, it will not be attacked, and since it is a tuner itself, it can be used as a synchro material with the created token, or can be used as a link summon. can also be connected to
However, regarding the method of picking up the essential souls, if a monster is sent to GY from the field, that is, sending GY from the hand or Deck is unavoidable, but it must be sent to the opponent's GY more than anything else. Technically, it can't be used as the first move when attacking first + this effect has the name Turn 1, so if you just stand it up, it will be one time when your opponent uses a monster on the field as Synchro or Link material. It will only play the role of increasing the wall.
It's rude to say anything about a non-rare pun monster, and it's a level 1 monster with relatively high stats, so it's a card that can be combined with other cards to do something. I have the impression that this card is a bit too peculiar and the resistance that this card itself gains is too weak.