From the Super Mario Wiki, the Mario encyclopedia
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The Off Waves are an immensely powerful attack used by Tabuu in Super Smash Bros. Brawl's adventure mode, The Subspace Emissary. To use it, Tabuu reveals his wings and releases a red shockwave that can instantly turn fighters into trophies.
Tabuu first uses the Off Waves when the characters enter Subspace. After Master Hand is defeated, Tabuu unleashes the attack to transform every fighter into a trophy. Luigi, Ness, and Kirby are revived by King Dedede's brooches and they begin reviving the fighters as they travel through Subspace. After traversing The Great Maze, they encounter Tabuu again. He prepares his Off Waves again, but Sonic attacks him and breaks Tabuu's wings, rendering his Off Waves unable to turn the fighters back into trophies.
During the final boss battle with Tabuu, he uses the Off Waves by flying into the background and releasing them across the screen. It is a One-Hit KO and can only be avoided by rolling or sidestepping. Tabuu will use the Off Waves every eighth move.
In the Boss Battles game mode, Tabuu's Off Waves can only 1-hit KO fighters on the Very Hard and Intense difficulty levels.