If it is used mid-way through a fight, your officer will deliver a powerful unblockable attack against the person with the icon on their head. (squarexo.co.uk)
Boss battles will consist of largely the same thing, with the added necessity of dashing out of the way of oncoming unblockable moves. (playstationlifestyle.net)
A new update for Marvel vs. Capcom: Infinite will remove back - turned unblockable setups in addition to several small adjustments for the game. (iplaywinner.com)