Tengu format ruling
Final Attack Orders

Card effect (current official text)All face-up monsters on the field are changed to Attack Position and their battle positions cannot be changed.
Rulings
- While Final Attack Orders is active, if you attack a face-down Defense Position monster, the monster is changed to Attack Position, then damage calculation is applied with the monster in Attack Position.
- While Final Attack Orders is active, you can change monsters like Guardian Sphinx to face-down Defense Position, and while they are face-down, Final Attack Orders has no effect on them.
- While Final Attack Orders is active, you can change the Battle Positions of monsters with Curse of Fiend or Little-Winguard, but the Battle Positions are immediately changed back to Attack Position by Final Attack Orders.
- While Final Attack Orders is active, effects of Goblin Attack Force, Giant Orc, and Dark Zebra are resolved, but they are immediately changed back to Attack Position.
- While Final Attack Orders and Light of Intervention are active, you can Special Summon a monster in face-up Defense Position, but it is immediately changed to Attack Position.
- The effect of Final Attack Orders cannot be chained to.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.