Tengu format ruling
Card Rotator

Card effect (current official text)Send 1 card from your hand to the Graveyard. Change the battle positions of all monsters your opponent controls. (Face-down Defense Position monsters are flipped to face-up Attack Position.)
Rulings
- Sending 1 card from your hand to the GY is a cost.
- The Flip Effects of Flip Effect Monsters that are flipped face-up by Card Rotator will activate after Card Rotator resolves.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.