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You can manage & track your card collection and decks once you create an account and login.
When the upgraded character attacks, before you flip any cards and before your opponent triggers any 'when this defends' abilities, you look at the characters current attack value. If it is 3 or less, then you untap the character. Any additional attack you gain after that, be it via other 'when this attacks' options like Paralyzo Box, orange battle icons, or another effect, do not matter because they are added after the attack. Even though your character is untapped, it continues to get to do its attack.
