Firstly, TAC combos, KI’s breakers and DOA’s counters are like 3 completely different things. TAC more so than the other two.
TAC’s are just…different. It’s sad when people relate TAC’s to the other two things because TAC’s are purely a guessing game with no mind games or reads involved. You can create mind games and reads out of KI’s breaker system and DOA’s counter system. You can’t with TAC’s and that’s why KI and DOA5 have developed competitive games around their systems while Marvel 3’s TAC system is pretty much just pure guessing into death combos.
With TAC’s there is no reading or visually looking for an attack the opponent is doing like how you look for auto doubles or linkers in KI. You get put in a combo and then are blindly forced to guess one of 3 inputs. There is no visual tell for the input the opponent is doing like an auto double or linker. They just press buttons in a basically invisible window and you guess. Guess the one right command, you don’t die but are pushed back to the far end of the screen. Guess one of the two wrong commands, you die.
With KI there is a whole element of visually looking for the auto doubles before breaking them. Meaning there’s no blind background guess of what to break like a TAC. It’s just the different strengths of auto doubles will test your reactions to different levels. Light auto doubles are the hardest to break, but do the least damage and raise the combo value the fastest. Mediums are a good medium but can also be reacted to if you’re on point. Hards are easy to react to, but those are usually set ups for counter breakers and if you break on it during a counter break, lose half your life with KV reset. They also have completely different animations depending on strength.
Then you have linkers which follow after the auto doubles and these you must break based on the amount of hits they do rather than looking for 2 hits of different speeds. Light linkers are basically impossible to break on reaction/the human eye. They are too fast and only do one hit. Medium linkers are 2 hits and are possible, but you have to be quick. Hard linkers are 3 hits and are the easiest to pick out but can also be used to fake medium linkers and can also hide a counter breaker in them. Linkers have the same animation per strength, but the animation and even the amount of hits can change depending on which special move was used. Some linkers like Thunder’s triplax or Orchid’s flik flak do 2, 3 and 4 hits instead of 1,2 and 3.
Then there’s manuals which are essentially one hit advanced auto doubles. These are basically like using auto doubles that are the speed of light linkers. Light medium and hard manuals all are too quick to break on reaction to the human eye. The only tell for them is that they have to be linked after the end of a linker, opener or in rare cases like Glacius’ ranged auto doubles. So if the opponent makes their linker draw out it’s obvious a manual is coming. Yet there’s still no way to visually tell which manual they are going to do. You can guess, but the timing is very strict and you either guess and get it right with the right timing, guess and get it wrong, or guess and get it right, with the wrong timing. The latter two obvious lock you out and put you in a guaranteed combo.
Which once you fight someone that’s good with manuals that takes you to going back to having to break linkers. Damaging manual combos usually involve links off medium or hard linkers, but you can always counter break to catch people or switch up to a light linker into light manual or any auto double and lock them out.
Then there’s shadow linkers and breakers. You can use shadow linkers to force a new part of the breaking system where they have to break the attack at multiple points (all shadow linkers do 5 hits and have wildly varying speeds, Orchid’s flik flak will vary from slow to fast during the 5 hits). You must break 3 of the 5 hits successfully to escape a shadow linker. If they screw up the timing on one of the hits they get locked out. You can also counter break their attempts to break on the first or second break. They can also purposely do one break to get you to go for a counter breaker, watch you whiff a counter breaker, then put you in a combo. Shadow linkers also add 0 points to the combo value/KV so they are free combo extensions if successful.
There’s other small stuff, but that alone shows that the difference in dynamics between TAC’s and KI’s breakers are very large. One has a whole meta game, reaction, read element to it. The other is just pure guessing that’s very one sided. TAC’s are basically broken rock paper scissors that aren’t in your favor since it’s either you do paper when they paper and don’t die or do something else when they paper and die. KI breaker system is much more of a meta game and can’t really be related IMO to rock paper scissors. It’s just its own thing. Fighting games in their most raw form devolve into a form of RPS, but it doesn’t work that way once all of the elements from the meta kick in.