Interestingly, this monster has the same ATK and DEF total as "Reeze", but her ATK is 100 points higher, while her DEF is 100 points lower.
This card's effect is the similar to the effect of "Reeze" in terms of "switching" theme: while "Reeze" switches control of the player's monsters with the opponent, this card switches Battle Damage inflicted between players.
This can be supported by the fact that "Sphreez" could be a combination of the words Sphere (from "Vylon Sphere") and Reeze (from "Reeze, Whirlwind of Gusto"). Also, its Japanese name is Daigusta Sphered, which further proves this theory.
This might be an implication that the "Gusto" archetype and the "Vylon" archetype have joined forces to fight against their common enemy, the "Steelswarm" archetype.
Unlike the other "Gusto" Synchro Monsters, this card does not ride a giant bird, having a themed armor instead.