Only able to attack when below 500 Life Points—such a restriction might have been slightly stronger in the anime, where everyone had some kind of Life Point-locking monster and apparently couldn't play without locking their Life Points. But if that restriction remained after Physical Card Adaptation, this thing would be far too difficult to use and would have absolutely no chance of entering competitive play.
So overall, the physical card version could actually be considered a buff.
The moment Steel Breaker Sword King hit the field, it seemed utterly different in style from the previous Heroic Champions, and even Gosh's momentum seemed to rise with it. Clearly, for a Duelist so passionate about exchanging heated blows, the appearance of his ace elevated him even more, as though he naturally possessed a buff that let him "place victory and defeat upon his Spirit Monster."
Well, even though Gosh had summoned Steel Breaker Sword King at this critical juncture, his Battle Phase had already passed. He could no longer attack this turn.
Kira looked directly at Steel Breaker Sword King. "Impressive presence, but it's a shame. Isn't it a little late for it to appear now?"
"I Set a Card and End Turn," Gosh said.
It wasn't over yet. It wasn't finished.
He still had a counterattack that could turn things around, and it rested upon Steel Breaker Sword King!
Kira: "My Turn, Draw a Card."
"I also activate the Spell Card 'Xyz Treasure.' I draw from the Deck according to the number of Xyz Monsters on the Field. There are currently two Xyz Monsters on the Field, so I draw two cards from the Deck."
Kira: "I activate the Spell Card 'Dieguang Regeneration.' After this card is activated, it can be placed beneath an Xyz Monster on my Field as Xyz