There is no confusion in Men’s gymnastics regarding the Tsukahara vault.
The near arm is the “push” arm. The far arm the “block” arm.
The near arm is bent (not often this much) and the far arm close to straight.

Kyle Shewfelt
The stronger the gymnast, the more you can bend the near arm.
Bending the arm on contact “absorbs” force, no doubt. The gymnast must then “generate” that amount of force and (hopefully) more.
There is confusion in Women’s gymnastics. I often hear judges, coaches, even respected clinicians speaking against bending the near arm.
That’s a mistake. A throw back to the “old” horse. The old compulsory FIG rules.
To me as a coach, straight arms on contact with the horse means the preflight was too high.
The best female vaulters will have a bent first arm on Tsukahara vaults.
Fact is, there’s no longer any difference between vault for men and women.

young gymnast doing Tsukahara – Woodward West Gym Camp
(Needless to say, I also believe a “half on” into Tsukahara is an error.)
