Wade Into Battle, from the Commander 2015 set
Kioras Follower works better in tap/untap strategy decks, but even if our Merfolk Tribal deck is not a dedicated tap/untap deck, we run some few but very stong tap/untap synergy cards like Merrow Commerce and Murkfiend Liege so we can still get great value
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The Rules of Commander Commanders (with rare exceptions) must be a legendary creature and your deck can only include cards with mana symbols that are present on your commanders card face (this is their color identity)
In cube at present I think this is the best flip card although without any direct comparisons