Operating in a similar vein to Chaos Return lists that were popularized 1-2 years back (ca. 2020), this list accrues value through the mid-game by way of valuable flip effect monsters and maintaining board presence in order to deliver a devastating blow when the shields are down. This is generally done through the use of interactive spells and traps that complicate the opponent's ability to enact their game plan efficiently and counter their attempts to solidify a board presence, followed by a Chaos Sorcerer/BLS-fueled Return from the Different Dimension that will ideally see your foe's LP drop to 0 when all is said and done.
I've only recently returned to YGO/GOAT Format, so the sideboard is currently serving merely as a pool of cards for consideration for the Chaos Return strategy. This will continue to evolve and eventually take shape into a serviceable sideboard to combat dominant decks and archetypes (at the time of writing this in July 2022) such as Panda Burn, Chaos Turbo, Warrior variants, and Control variants.