This opening became popular among professional players around 2004 and was even played in two of the seven matches for the title of Meijin between Toshiyuki Moriuchi and Yoshiharu Habu in 2005.
Before the emergence of the Tempo Loss Bishop Exchange, some professional players had considered that Bishop Exchange openings led White to be pushed into defensive positions and to be unable to launch more powerful attacks, hence reducing the amount of possibilities available to the White player.
Since the Tempo Loss variations of Bishop Exchange prevent White from being pushed to the defensive, this new strategy was quite revolutionary.
This position is almost identical to Bishop Exchange, Reclining Silver, but by keeping the pawn at 84 rather than advancing it to 85 a number of attack possibilities involving the knight on 73 are created for White.
Although compared to the traditional P-85 formation White is not actually gaining a tempo in this case, insofar as the possibility of moving expands, this makes it easier to protect against Black's taking unilateral control of the game.