If your opponent decides to attack and/ or you activate "Limiter Removal", you can use "Ultimate Offering" to tribute it for a Tribute Summon, as long as they enter the Battle Phase.
Use with "Kishido Spirit" so the opponent won't be able to destroy it with monsters (except "The Wicked Avatar"). Since the ATK of "Cyber Shadow Gardna" is the same as the monster it battles, any time the opponent battles it, his/her monsters will be destroyed.
Using "Imperial Custom" will make this card indestructible, making it a durable defensive wall against your opponent.
This card works well with "Widespread Dud". If this card is not destroyed on your opponent's turn, "Dud" will be destroyed when this card is Set, thus whatever other monster you Targeted will be destroyed also.