If theres a longing, itll be of value
One-for-one removal like Doom Blade doesn't usually qualify, since you're at parity, trading one removal spell for one creature
[2] "Allure Queen" monsters you control that are currently eqipped by their own effect, gain ATK equal to the ATK of the equipped monster
Also, because it removes Xyz materials with effects, it has the advantage of not wasting Xyz materials even if Urara or Veiler hits it, but it has a clear disadvantage that the Xyz materials cannot be removed and the Recruit effect is not applied when hit by Ghost Ogre & Snow Rabbit
While Foundations provides the bedrock of the format, SOS introduces a level of mechanical complexity that forces players to re-evaluate their resource management
The only issue is how precise you have to be with the damage dealt, since it must match exactly the mana value of the spell you're trying to cast