This card can create a good combo when used with "Number C39: Utopia Ray Victory". Since "Victory" prevents Spells and Traps from activating when attacking in the first place, you can effectively paralyze your opponent's back row while simultaneously picking off their Spells and Traps.
If "Victory" is able to attack multiple times (such as through the effect of "Shark Fortress"), then you can take a large chunk out of their Life Points, monster arsenal, AND destroy multiple Spells/Traps all at once.
This card is excellent against an opponent whose main defensive Trap Cards can only be used at the moment an attack is declared (like Mirror Force or Dimensional Prison), seeing that "Reverse Breaker"'s effect will first activate to destroy one of those Traps, and prevent the activation at that time. After the card is destroyed, the window to activate said cards is no longer there, meaning an Utopia equipped with "Reverse Breaker" has nothing to fear from said cards as long as it is the one doing the attacks.