Luigi bashfully performs a small kick. The kick produces a hitbox which deals 2% but it is an extremely powerful meteor smash with very high set knockback. it is the strongest meteor smash at 0% by quite a large margin, reliably KOing offstage opponents at 0%. The move can be useful against an opponent that wasted their ledge intangibility however, the move suffers from extremely high startup lag (coming out on frame 45) and very poor range. This makes the move incredibly difficult to land and disjointed recovery moves can flat out beat it. The move is ineffective against grounded opponents as if the opponent does manage to get hit by the move, they can tech the down taunt and the move can be avoided and punished by grounded opponents incredibly easily due to its poor speed and range.
Overall, while Luigi's down taunt does have a practical use unlike most taunts, it is still an extremely situational move overall.
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