Tengu format ruling
Assault on GHQ

Card effect (current official text)Target 1 monster you control; destroy it, then send 2 cards from the top of your opponent's Deck to the GY.
Rulings
Select 1 monster on your side of the field to activate this card. Destroy the selected card and send 2 cards from the top of your opponent's Deck to the GY.
- This effect targets 1 monster you control.
- This effect resolves sequentially: destroy the target, then mill 2 cards from your opponent's Deck.
- If you destroy "Peten the Dark Clown", you miss the timing on its activation because it was not the last effect to resolve, so you cannot Special Summon another "Peten the Dark Clown".
- If the target can't be destroyed, you don't send cards from your opponent’s Deck to the GY.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.