Tengu format ruling
Miracle Flipper

Card effect (current official text)If you control a "Miracle Flipper", you cannot Summon this card. Your opponent cannot select another face-up monster as an attack target. If this card is destroyed by battle, Special Summon it to your opponent's side of the field at the end of the Battle Phase. If this card is destroyed by the effect of a Spell or Trap Card, destroy 1 monster your opponent controls.
Rulings
- If Miracle Flipper is destroyed by a Spell or Trap Card while face-down, its effect to destroy 1 monster activates. This effect targets the monster to be destroyed.
- If you have a Miracle Flipper face-up on your side of the field, you cannot Special Summon another copy of Miracle Flipper with Monster Reborn or The Shallow Grave.
- If Miracle Flipper is removed from play when it is destroyed in battle, its effect will still activate and it will be Special Summoned onto the opponent's side of the field.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.