Latif was saying he was doing it against Daigo’s Yun’s reveral kicks.
I think it only works against moves that whiff on low moves, like Gouken’s tatsu in AE. I would guess you input a move that lowers your hitbox after the first move so they whiff their reversal.
Sooo…like a kara except lowering yourself?
It’s not even a kara. You just option-select a jump attack that does a low profile attack, which lets their reversal whiff clean over you. There are also certain special, super, or ultra moves that will beat out certain reversals. So the typical setup is a safe jump + option select to beat it.
An old common one is Ryu v. Dictator. If Ryu safe jumps Dictator while he’s knocked down, and Dictator does EX headstomp, Ryu can option-select a jab DP to hit them out of it and land an easy ultra or super. Or he can option-select an ex uppercut and punish Dictator’s reversal EX scissor or psycho. Or he can option-select a tatsu to punish back dashes or back teleports.