I really like how this card's name alludes to
Last Word, one of the most famous counterspells
of the Mirrodin era. I also really like powerful
high-end creatures, and this one is borderline
unsolvable. I suppose if you can afford this,
your opponent can probably afford End
Hostilities or Final Judgment, but there are few
creatures that make you feel as powerful when
you cast them. Actually, there's one more thing
I like about this card: making instants and
sorceries uncounterable makes it more than a
sideboard card for tournament decks, and gives
it a role to play in enabling the sorts of big
spells that Commander loves so much.