I don't see how its hyprocisy, when it's completely different from the transformation stated in my initial post about it.
What IN described, per my second quote, would essentially be starting at a stronger point, and not having to actually deal with - again - what I stated in my initial transformation post.
I've never really seen it used well, as like moves people try to use at the end of battles that are apparently strong and don't need a lot of energy(because that's been spent), it comes off as desperation and most don't really include any drawbacks to it, except 'being almost dead'.