MarshmallonLight, Level 3, [Fairy/Effect]
ATK: 300, DEF: 500
PP01-EN003, Secret Rare (Premium Pack promo)
The controller of a monster that attacks this face-down card takes 1000 damage after damage calculation. This card cannot be destroyed by battle. (Damage calculation is applied normally.)
The new Premium Pack is a pretty sweet deal, something I never expected I would see in US retail stores. For $9.95, you get two packs of 5 cards each, and all of the cards in the packs are Super and Secret Rares. There are only 15 cards in the entire set, so it is very easy to get the entire set (save for one card...) by buying only a couple of the packs. By far, the best card in the set is this one, Marshmallon.
This card is, to put it quite simply, the new, goofier looking Spirit Reaper. Though it lacks Reaper's seldom used yet wicked discard effect, it has the exact same behavior while sitting in Defense Position - it is a nearly invincible wall. It has all of the benefits, and lacks one of Reaper's major weaknesses: you can't destroy Marshmallon simply by equipping him with a card or trying to Snatch Steal him.
This is a boon to decks that need greater defense or stall power, since Spirit Reaper is now limited to one copy per deck. This makes it possible to step back up to the previous level by using one Reaper and one Marshmallon. Its Light Attribute is perfect for Traditional format and gives it some support in Advanced as well. It's searchable, so you can Sangan for it when your opponent's trying to run roughshod over your LP.
Instead of the discard effect of Spirit Reaper, this card has a good burn effect. When your opponent attacks it face-down and it flips, it'll do a hefty 1000 points of damage to him/her after the battle has concluded. There are only a handful of monsters that can avoid this burn, so it's certain to go off almost all the time. I wouldn't be against trying this card in a burn deck, since they're always looking for new tricks as well as more stall power, with both Gravity Bind and Level Limit - Area B now being limited to one each.
This type of card is an extreme rarity now. Like so many of the cards that are now banned in Advanced, it is useful in a general sense. The vast majority of cards being churned out these days with subpar attack and cookie cutter effects are useful only in one particular deck and have no consistency. This card is a tool that can be employed anywhere and works at virtually any time during a duel. I don't care what you're running, give it a try before they ban it. I rate it Excellent in every possible way.