These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
YMMV: Steel Empire
That One Attack: The Final Boss does one when low on health, he charges up and fires out a nearly unavoidable wall of flaming death multiple times in rapid succession with a short cooldown between bursts. These walls of death cancel your shots and do collision damage with your plane. The only way around it is to hide behind asteroids or spam your Lightning Bombs (for temporary Mercy Invincibility).
The previous attack is even worse, in which the boss fires fireballs and fire streams in sets of 3, is rather difficult to dodge effectively despite the order that the shots are fired from, and unlike the wall of flaming death, these aren't blocked by ANYTHING.