Tengu format ruling
Winged Kuriboh LV10

Card effect (current official text)Cannot be Normal Summoned/Set. Must be Special Summoned with "Transcendent Wings". During your opponent's Battle Phase (Quick Effect): You can Tribute this face-up card; destroy as many Attack Position monsters your opponent controls as possible, and if you do, inflict damage to your opponent equal to the combined original ATK of those destroyed monster(s).
Rulings
- "Winged Kuriboh LV10's" effect is a Quick Effect. You cannot activate this effect during the Damage Step.
- The Quick Effect of "Winged Kuriboh LV10"can be chained to. You can chain "Barrel Behind the Door" or "My Body as a Shield" to the effect.
- Tributing "Winged Kuriboh LV10" is a cost to activate its effect.
- The "combined original ATK" of the destroyed monsters is calculated after the monsters are destroyed and are no longer on the field. So a destroyed "King of the Skull Servants" would add 0 damage to this effect, and a destroyed "Fusilier Dragon – the Dual Mode Beast" that was Summoned without Tribute would add 2800 damage.
- You cannot activate "Level Up!" to send "Winged Kuriboh LV10" to the GY because it does not have a monster’s name in its text.
- If an opponent’s monster cannot be destroyed by the effect of "Winged Kuriboh LV10", no damage is dealt for that monster’s ATK. For example, if "Master Monk" targeted by "Lone Wolf" is on the field, it is unaffected by monster effects, so it will not be destroyed and its 1900 original ATK points will not be inflicted to its controller.
- You can activate the effect of "Winged Kuriboh LV10" if "Skill Drain" is on the field, and its effect will resolve normally and not be negated, because it is no longer a face-up monster on the field.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.