Inca series is the last Dark Signer Deck featured in the anime, used by Yu-Gi-Oh! 5D's Rex Goodwin. They somewhat resemble the mythological creatures and artifacts of the Incan civilization and their names usually represent Incan deities. They were released in Absolute Powerforce.
The main focus of the deck is to Synchro Summon out "
Sun Dragon Inti" and " Moon Dragon Quilla". These two Synchro Monsters will form a loop, where one dragon revives another when they are Destroyed. Over time during a Duel, this loop becomes very frustrating for the opponent.
Duelists also use cards like " Ancient Forest" and " Des Counterblow" to destroy their own dragons in order for them to gain their effects.
Generally, an Inca Deck wants to bring out the Dragons as soon as possible. There are many cards that help do this:
" Vice Dragon", " Cyber Dragon", " The Tricky", " Tragoedia", " Garbage Lord" and " Chronomaly Tula Guardian" (if Field Spell Card is present) can be easily brought out, and as long as you have a tuner, you will be able to summon a dragon.
" Ryko, Lightsworn Hunter": "Ryko" allows a player to send the top three cards of their deck to the Graveyard. Helpful for sending the tuners to the grave.
" Level Eater". Combos well with Level 5's and higher. Allows more variety in terms of synchroing.
" One for One": Allows a player to discard 1 monster in order to special summon a level 1 tuner. It has a combo in which both dragons can be brought out in one go, as early as the first Turn.
The combo is as follows:
" Limit Reverse": This trap allows you to Special Summon a monster with 1000 attack or less. "Oracle", "Fire Ant" and "Supay" all have under 1000 attack, so this card can be used to revive the monsters and use them for more Synchro Monsters.
" Skill Drain": This card shuts down all monster effects for the cost of 1000 life points. This card counters many decks in the current meta. Also, the Dragon's effect activates in the Graveyard, so it will not burden the deck.
" Imperial Iron Wall": This card helps protect the loop against cards like " D.D. Crow" and " Orient Dragon". Although it does not make summoning the loop easier, it helps protect against the loop.
" Salvage Warrior": Debuting in Extreme Victory, "Salvage Warrior" allows a player to summon a tuner from your hand or Graveyard when it is Tribute Summoned.
" Giant Rat" and " Shining Angel" helps get out the tuners and " Oracle of the Sun" respectively.
" Scrap-Iron Scarecrow" because many level 5 monsters need the field open for special summon, so you will need to use trap and spells to block attacks.
Whilst Inca can be a formidable deck, there are many cards that may cause huge problems for Inca. The main problem is cards that
banish the Dragons, or return them back to the Extra Deck. For example, cards like " Bottomless Trap Hole" and " D.D. Crow" are able to permanently banish the dragons from the game, thus ending the loop. While " Brionac, Dragon of the Ice Barrier" could return them to the Extra Deck, which means you will have to re-Synchro Summon the Dragons (Traditional Format only). Use " Imperial Iron Wall" to prevent the loop from stopping. " Solemn Judgment" (Traditional Format only) and " Solemn Warning" prevent the Dragons from being summoned and therefore, the loop is delayed. Use " Seven Tools of the Bandit", " Dark Bribe" and " Counter Counter" to negate these. Another weakness is that the Dragons both require specific Tuner monsters. " Soul Drain" can cripple the Graveyard hindering their effect, and " Necrovalley" shuts their effects down as well.
This deck uses a tribute engine to summon
Salvage Warrior conveniently and allowing quick summons.
This deck uses Level Eater and Monarchs, transforming them into Level 5 monsters to easily summon the Dragons.
Inti and Quilla are most likely paired up and given the ability to revive one another because Inti, the sun god, was married to Mama Quilla, the moon goddess - this is symbolic of the way day chases night, and vice versa. " Earthbound Immortal Wiraqocha Rasca" is also based on Viraqocha, the god of everything in Incan culture.