[1] The strategy is characterized by an aggressive offense at a very early stage of the game and a particular positioning of Black's rook on the 24 square after a pawn exchange initiated by Black dropping a pawn on 24.
According to Kiyokazu Katsumata, the Tsukada Special has been influential on many different openings, especially the Twisting Rook opening as well as Ranging Rook strategies.
After the main opening lines of Double Wing Attack Floating Rook, Black floats their rook to 26 temporarily preventing White from exchanging pawns on the eighth file.
Another difference is that S-72 does not block the king from moving to 62 and 71, which may be an important escape route if Black is able to penetrate White's camp before White can castle.
After White's choice of their silver movement, Black advances their edge pawn on the first file.
Moving Black's edge pawn allows the lance to be free to move to 17 in order for it to be defended by the knight on 29, which may be beneficial if White can drop a bishop on an undefended 28 square.
Additionally, the open 17 square allows the knight a place to flee from a pawn drop by White at 28.
White mirrors Black's edge pawn so that their bishop can move to 13, which allows (i) defense of 24 from Black's rook, (ii) a possible attack on 57, (iii) an escape route in case White's camp along the second file is broken, and (iv) prevents Black's knight from attacking White's lance if positioned on 13 after Black's pawn drop on 13 since the lance can move forward to 14.
White moves their sixth file pawn allowing an opening for the Reclining Silver position (which is S-54).
Black responds by opening their bishop diagonal.
This allows White to initiate a pawn exchange on the eighth file by attacking the head of Black's bishop.
After the Tsukada Special pawn exchange, Black's rook is in positioned on rank 4.
If White chooses to open their bishop's diagonal (P-34) instead of preparing for Reclining Silver (P-64) at move 16, then Black can also open their bishop's diagonal.
Black initiates the Tsukada Special pawn exchange.
At this point, there are also a number of move missteps that White is at risk of making that lead to stronger positions for Black including even some forced checkmate traps.
White's gold captures the bishop, but Black recaptures with their rook and promotes.
White's rook can escape and capture Black's lance.
But then, Black starts the forced checkmate by dropping a silver on the fourth file checking White's king.
Note that if White had played S-72 earlier in the opening (instead of S-62), then their king would have had an escape route from this particular checking sequence.