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The image up top is Bahamut reflecting a bullet. You have to press the reflect button right before you get hit to pull off the move. Reflected shots lock on to enemies, so this attack is like a counter-kill.
When I spoke with Kenji Yamamoto, Producer of Hard Corps: Uprising, he said Arc System Works came up with this idea. Check back next week for more on Hard Corps: Uprising when our interview goes live.