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That's not particularly helpful or clear, so most players remember that rule as "take out dead cards, bring in answers." In many ways that is true, but it's not the actual point of sideboarding

While it is possible according to the MTG rules for a Wall to be created without defender, as of the time of writing (August, 2021) none have been published

Many decks leverage this fact to sacrifice undying creatures for value since they return better off than they were before

Heres a tier list for the best decks in Pokmon TCG Pocket post -Triumphant Light

The Ledger

Its a tool to get into position for a bigger play, but you wont kill fast enough to Time Walk someone out of the game with multiples