Matasaburo pushes Mario with the wind. He can be defeated by stepping on it 5 times.
mega man, mega man - the wily wars, mega man 2
For being a simple sprite, it certainly is very complexly build. Most of the complexity comes from the fact that it's generated with Dyzen which can output very unoptimised code. Issues include but are not limited to redefining everything (including SA-1 defines and sprite tables, both which are proved by PIXI), a very complex way of handling interaction as well as a very general GFX routine which allows the sprite to be mirrored in all four directions even though Matasaburo can only face to the left.
The interaction routine also has got some unused routines such as SPRITE_WINS and SPIN_KILL and if you get hurt because you're moving upwards, the clipping routine is called twice for some reason.
In addition, I noticed something:
It looks like you want to play a sound effect for every 32th frame. However, you misunderstood the AND as an improvised MOD 2^n operator in the sense that you used 2^n directly instead of 2^n - 1. This causes the Matasaburo to play no sound effect for 16 frames and then for 16 frames every single frame a sound effect.
Speaking of sound effects: I also noticed that you missed the SA-1 compatibility for the sound effect for pushing Mario away. That one is a relatively minor issue and would have been fixed if this sprite were accepted. It still would be nice that if you resubmit, you also take care of SA-1 support, particularly because every other address is properly remapped.
There are gameplay issues as well: I noticed that Matasaburo can hurt you right after stomping it:
Possible ways to fix this is to either temporarily disable interaction or to check if $1697 is non-zero (the latter is weird but it is how SMW does it).
In addition, because a custom interaction is used, touching it from the left will scare Yoshi away while the right side will side will instead hurt the player. This can be fixed by checking if Mario rides Yoshi and if he does, stop the interaction.
Ultimately, we decided to remove this sprite because of these issues.
By the way, it would be good if you also take care for proper tagging. While there are some weak standards in our tagging, we do require the compatible ROM types (i.e. lorom and sa-1) in the tags.