First build of the new year is the P-Bandai HGAC Altron. This is, of course, TV Altron which is the superior Altron. I'm normally all for ver Ka redesigns, but Katoki made a mistake here replacing the original folding shoulder mechanism for the accordian arms.
Also, part of the reason I ordered this kit was because I was curious how they gave it the ability to t-pose, because I have a MG Shenlong that I slapped the old 1/100 HG Altron shoulders onto and wanted to see if I could give it some better articulation there. Turns out the socket for the shoulder inside the torso swings up, instead of forward like with most kits. So that would have required completely re-engineering the MG torso inner frame, which, uh, is way beyond my skill set. Sad.