𝕃𝕠𝕧𝕖𝕤𝕥𝕣𝕦𝕔𝕜𝕒𝕪

To start, I think that the character on the left is Inca, mainly because their features are nearly identical.  The only significant difference that I will note, aside from Inca's haircut and earrings which can be easily changed, is her pupils. Instead of her usual white pupils, or even the asterisk-like symbol that would appear when she used to use her ignition ability, she has dark, slitted pupils.

To me, this is an indicator of how much her magical ability has grown and how it has altered her appearance - much like how all the witches in Soul Eater exhibit some physical traits of various animals. This could also be a hint as to why she hasn’t aged: she has gained the longevity of a witch.

You'll also notice how the design on her hood is a mirror of the one she wore during her debut, another indicator that this is Inca herself.

Also, if you're familiar with Soul Eater, you likely noticed that this design is very similar to Medusa's hood as well - a potential, early hint from Okubo indicating a connection between the two series.

Next, I believe that the second character is Shinra and Iris' child. Mainly because, when you compare this character's features to that of Arthur, there are some discrepancies: they have an upturned eye shape with long lashes while Arthur's are downturned with no visible eyelashes at all. Their nose is more downturned while Arthur's perks upwards. Even their hair is curlier at the ends than Arthur, although this could also be attributed to simply having longer hair. This doesn't touch upon why they wear their hair in the same way Arthur does, although that could be explained as being admiration or familiarity.

The most convincing evidence is the fact their pupils and irises are completely different. While this could be explained away by the passage of time and with Arthur’s existence as the first meister altering his appearance and maintaining his youth in the same way as Inca, there's a more compelling reason that I think this isn’t Arthur at all...

When we compare this character to Shinra and Iris, this character’s appearance makes more sense. They have Shinra's eye shape, his nose shape, and his brow as well. They also have both Shinra and Iris’ long eyelashes as well as Iris’ light colored hair.

Most convincingly, however, is the fact this new character has the same iris and pupil design as Iris. It’s this reason in particular that I believe this is Shinra and Iris’ child rather than Arthur.

The sight alterations to the design of this character also make their gender uncertain - especially the inclusion of eyelashes, something that is generally reserved for female characters (outside of a handful of male characters such as the Kusakabe brothers, Pan, Toru, and the children Nataku and Yu). This gender ambiguity coincides with how Shinra’s child is never referred to using gendered terms, resulting in the possibility this characters could be male, female, or even nonbinary like Crona. This also adds even more to the possibility that this character is Shinra and Iris’ child.

Yet another compelling piece of evidence that this is Iris' child specifically is the fact that this person’s coat is decorated with irises. This could, of course, be a sign that this is Arthur and Iris’ child, adding credence to the theory that these two characters are the children of Shinra/Inca and Arthur/Iris. Either way, it indicates a strong bond between this character and Iris.

Many people will point to the sword on this character's hip and say that they must be Arthur because they have Excalibur. However, the sword that they carry does not appear to actually be Excalibur. The design differs from both the form that Arthur carried during his battle with Dragon (bottom left) and the form Excalibur has in Soul Eater (bottom right). While the design of this sword appears closest to Excalibur’s Soul Eater appearance, it has differences in the shape of the ends of the cross guard, the circle at the end of the pommel, and the presence of a sheath.

This can be chalked up to Excalibur having changed his appearance as he is shown of being capable of doing, considering his aesthetic changes not just from Fire Force to Soul Eater but during his transformations in Soul Eater. He could have simply created a sheath to replace the one lost in the battle between Arthur and Dragon - especially if he transformed himself to include a blade if Arthur was no longer able to use his ignition ability to generate one. But, why would this sheath no longer be present during the events of Soul Eater? Perhaps simply from dramatic effect?

There is one thing of note to mention in regards to this, however: Excalibur appears to prefer to stay in his bipedal form unless in combat. This is true both in the final chapters of Fire Force and in every appearance he makes in Soul Eater. He only assumes the form of a sword in battle.

In addition, something of importance regarding Arthur's early development as a character is that - after Obi explained to him and Shinra why Company 8 didn't openly display their weapons while entering fire scenes - Arthur only carries Excalibur concealed in his coat. It's unlikely that he would not only be displaying his weapon outside of combat but that Excalibur would be in sword form instead of standing at his side.

It seems likely that this character simply wields a sword, like many people do during this new era. There’s the possibility that Arthur has taken a mentor role with this character - whether it be Shinra’s child or his own - explaining the similarities between the type of sword they wield and their hair. It’s even possible that Arthur passed Excalibur on to them and that Excalibur altered his weapon form to be utilized by someone without an ignition ability, resulting in his new appearance.

The next reason I think this is Inca mentoring Shinra and Iris' child is the connotations of the conversation between Inca and Shinra before the time skip. She demands Shinra give her his children, or at least provide genetic material for her to produce one of her own. When reminded that Shinra was dating Iris, Inca became disgusted and reiterated that she only wanted his child.

There is a purpose to this conversation relating to the finale of the story, it wasn't put there for no reason. It's importance is more than saying Shinra and Iris are dating, which was already confirmed in the previous chapter. It could be to introduce the idea of Arthur and Inca getting into a relationship but Inca is adamantly against the idea. It must have something to do with Shinra's future baby and Inca.

It is made clear that Inca isn't romantically interested in Shinra, so this does not lend to the theory that Inca and Shinra got involved. Inca does, however, want to leave behind a legacy through a child - specifically the child of the person who she feels the world, her life, and her new purpose are indebted to. While he turns her down at the end, they have a friendly goodbye as she thanks him, showing there is no real animosity between them and revealing the possibility of a future alliance.

While this conversation could be insinuating that Inca will simply spread her knowledge of magic and lead to the creation of all witches, it doesn’t explain her fixation on Shinra’s baby specifically or make sense considering Inca promised to never stop causing trouble until Shinra changed his mind.

Yet another reason that this is likely Shinra and Iris' child alongside Inca is Shinra's reaction to his child finally enlisting. There is a sense of relief from the person congratulating him (a new character who I think is Maki and Hinawa's child, but that's a theory for another day). It appears as if there was some sort of delay or concern with Shinra's child joining them. This concern could be because his child was training with Inca and learning to become a witch, fulfilling Inca’s desire to “make a life that will carry on” and explaining the relief and subsequent worry felt by Shinra and this unnamed individual.

The final reason I think this is Inca mentoring Shinra and Iris' child is because Okubo employs a common storytelling device for introducing new characters when the panels shift between Shinra and the two newcomers. This often utilized tactic indicates that one of these characters is indeed his child.

The avoidance of gendered terms could also be to create intrigue on which of these characters is his child and, by extension, whether Shinra ultimately ended up with Iris or Inca. With the light haired newcomer looking so similar to Arthur, it’s also understandable why so many people think Shinra/Inca and Arthur/Iris had children instead.

The avoidance of gendered terms could also be because Shinra’s child remains to be seen at all and that neither of these characters are them, although this theory is less convincing considering it makes the shifting of perspectives make much less sense. It could be debated that this alteration between Shinra and what could be Inca and Arthur during the conversation about children is a lead up to the children of Soul Eater, including Inca and Arthur's descendants, but this is a bit of a stretch.

As it is now, there is no guarantee on who these characters are as they are never directly referred to by name. If it's Inca and Arthur, why have the transition between Shinra talking about his child enlisting and these characters showing up at the front door of Company 8? Why have they not aged and why does Arthur look different? Is it just the art style of this particular panel?

If it's Shinra and Inca's child alongside Arthur's child, what happened between Shinra and Iris, how did Shinra and Inca get together, and who is Arthur's child's mother? Could it be Iris, considering the design of their eyes? If they're both Shinra's children but with Iris and Inca, how did that relationship come to being? Although, Iris didn't seem bothered by Inca's suggestion that they both be Shinra’s girlfriends, Inca seemed perfectly open to polyamory, and Inca could potentially not even be romantically involved.

Her first major on screen character development scene is during the fight with Rekka. She was manipulated by someone she admired and thought she could trust, something that lead to her becoming complicit in several murders and almost resulted in her death. Her push towards her own evolution as a character was when she challenged Rekka, not only her superior officer and someone far more trained in combat than her but the first person who befriended her and treated her well after the awakening of her ignition ability and LLL.

Even after being so ruthlessly attacked and even knocked unconscious by her lieutenant, Tamaki still had the strength needed to briefly fight Rekka before creating a flare to call for help. Even through her fear and even though her alert would enrage Rekka even more, she still signaled for help. She overcame her terror and her feelings of betrayal to protect innocents.

This is major, especially looking at it from the perspective of women who have faced abuse and violence at the hands of men, most notably from men who they thought they could trust. This is an incredible display of bravery. Like Shinra told Scop, there’s nothing shameful about asking for help.

Even following Shinra’s arrival and during his fight with Rekka, she still protected the children and even inspired Shinra after he was distressed and discouraged by the difference in skill between him and Rekka.

Following this battle, Tamaki showed a new determination that is even reflected visually during the fourth opening; Tamaki is shown holding onto Shinra’s back before turning and facing the sky as her ignition ability activates. She had redefined her goals, declaring to Shinra after she volunteered to go with Company 8 into the Nether that she was a fire soldier too and that it’s her job to protect and not be protected.

This mission to the Nether is where she experienced the next major event that influenced her character development: the battle with Assault. Despite fighting against such an absurdly powerful foe, she does anything she can to protect Iris. While this battle had a comedic end with Tamaki’s LLL distracting Assault and allowing Iris to sneak attack him, this was still a major step for Tamaki and showed her strength of character. She once again chose to stand against a much stronger foe to protect others, proving her commitment to her goal and her dedication to those she cares about.

Following the Nether arc and moving into the appearance of the Fifth Pillar, Tamaki had completed her training and took her vows as a nun. This began her work as the Fire Force’s only dual Fire Soldier/Nun. Her choosing to complete her training as a sister was indicative of further development of her character, proving her commitment to her goals to help Company 8 and to be the type of fire soldier who saved people.

Afterwards, during the Chinese Peninsula arc, Tamaki further displayed her growth and fortitude. She was the only person to stay calm when the Hell Hounds attacked and she was the first to act, giving the extinguishing prayer before Arthur defeated the hounds attacking Juggernaut. Furthermore, she protected Juggernaut from Tempe’s infernal followers while he panicked, too afraid to fight. While Juggernaut himself had a single scene where he protected Tamaki from Tempe, she was a continuous guardian for him. In the anime, she even helped Ogun during his fight with Tempe, distracting the demon infernal by leaping onto his scythe and launching him with an attack.

During the second battle against the White Clad in the Nether, Tamaki experienced another life changing situation which dramatically influenced her character growth: the battle with Orochi. After the Knight of the Purple Haze beheaded Hajiki, Juggernaut went into shock. Once again, Tamaki stepped up and defended her friend against a wildly dangerous foe. It was only because of her bravery that Juggernaut found the courage to fight himself, nearly losing his life to defeat Orochi. Despite Tamaki being overwhelmed by undead and even confronted with two more members of the Knights of the Purple Haze, she refused to leave Juggernaut behind. While he may have delivered the finishing blow to Orochi, he would have died two times over if Tamaki hadn’t saved him during this confrontation.

After the second Nether arc, Tamaki accompanied Shinra and Arther to Asakusa to train. It’s here that she showed how resolute she had become when she asked Benimaru to train her and admited to her regrets and her goals. It’s during her training with Hinata and Hikage that Tamaki thought about how she had always followed everyone else’s lead - whether it be her parents, her peers, or her friends - but how she wanted to change, no matter how difficult it may be. She made a vow to follow her own goals and to do everything she could to be herself, a mental epiphany that finally allowed her to begin to awaken Nekomata's true power. Even Benimaru stated that she had a habit of suppressing her powers (relating to her prior ostracization and ridicule), a habit she had begun to shed.

It is at this point where many people assert Tamaki had “finally” shown some character development when, in actuality, this is simply the point where she began to unlock the full extent of her ignition ability. 

While she continued to work on her habit of going along with the crowd (like when she followed Company 8 into becoming traitors during the Obi Rescue Arc simply because everyone else was going, leading to her near immediate regret) she still stuck to her vow to follow her own goals and protect the people she had grown to love. She displayed this resolve when they breached Fuchu Prison and she readily offered to stand on the front line against the White Clad, even if she was scared.

It’s during this battle that her new skills are put on display: she showcased her increased agility and evasion, she rescued Hinawa from one of Gold’s attacks, and she incapacitated Gold with the ball of molten iron created by her, Vulcan, and Maki at Viktor's direction.

Following the Obi Rescue arc into the beginning of the Cataclysm arc, Tamaki continued to display her resolve by determinedly joining Company 8 in challenging the White Clad at Amaterasu. Driven by her goal to rescue Iris and Shinra, two people she cared about, she no longer showed any hesitation. As the only dually trained member of the Fire Force, she was critical during the fight, not just as the only one who could offer extinguishing prayers but as a skilled third generation fighter.

Finally, in the heart of the Cataclysm arc, Tamaki had her battle against Assault's Doppelganger - a fight where she had another dramatic display of character development. The battle began with Doppelganger Assault easily defeating Obi, Maki, Hinawa, Arrow, and Juggernaut before facing down Tamaki herself, proving how dangerous Assault was when not paralyzed by his crush. Following a barrage of vicious ridicule from the crowd around her for her LLL, the real Assault makes an appearance to stand up for her and the value of lewdness.

Spurred on by her anger at the crowd and her determination to defeat Doppelganger Assault, Tamaki removed her turnout gear, symbolically abandoning the shame she felt for who she was and finally accepting every aspect of herself so she could proudly fight to save the world.

From the beginning of the series to the end, Tamaki showed an incredible amount of character development that often goes under the radar. Her confidence grew from the shame she once felt to pride as she readily stood side by side with the rest of Company 8. Even more notably, she redefined her goals into things she actually wanted to achieve and she garnered the inner strength she needed to attain them. While her ignition ability had the single major power up during her training in Asakusa, her abilities had a steady increase over the course of the story.

On one final note, it’s okay to not like or to have mixed feelings about her fanservice. Just because Tamaki has more lewd scenes than the other characters, however, doesn’t equate to her having no character development or not being integral to the plot.