Tengu format ruling
Gaap the Divine Soldier

Card effect (current official text)All monsters are changed to Attack Position, also their battle positions cannot be changed. (Flip Effects are not activated.) Once per turn: You can reveal any number of Fiend monsters in your hand; this card gains 300 ATK for each, until the end of this turn.
Rulings
(1) All monsters are changed to face-up Attack Position, and their battle positions cannot be changed. (Flip Effects are not activated at this time.) (2) Once per turn, you can reveal any number of Fiend-Type monsters in your hand to give this card 300 ATK for each revealed card, until the End Phase.
- The (1) Continuous Effect applies while Gaap is face-up on the field.
- Set monsters changed to Attack Position by this effect are not treated as being Flip Summoned.
- Torrential Tribute CANNOT be activated.
- Both Players can Set monsters, but they are immediately changed to face-up Attack Position.
- Cards / Effects that Special Summon face-down / Set monsters can be activated, but those monsters are immediately changed to face-up Attack Position.
- The (2) Ignition Effect can only be activated during the Main Phase.
- Revealing a Fiend-Type monster(s) from your hand is a cost.
- You can choose how many Fiend-Type monsters you reveal.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.