Board Thread:Questions and Answers/@comment-30996982-20170802054208/@comment-3974145-20170802062738

Well that text is there cause when you Impact Transform Zetta becomes an item and normally Items can't attack during the Final Phase unless it's ability text says so. Impact Monsters though can attack in both Attack Phase and Final Phase.

A cool thing too about Zetta decks is that the Final Phase is treated like a mix of Main Phase and Attack Phase. You can call Impact Monsters then attack with them and then if you have more Impact Monsters to call you can do so again and attack again. Freely calling and attacking with Impact Monsters in any order you wish! It's my favorite part of Zetta decks.