Each opponent sacrifices a creature for each death vote and discards a card for each taxes vote. This ones fun because no matter what the vote is, you get a result from it, and its hard to argue with that
Today, if you look at the most competitive version of Commander, cEDH, the top decks are littered with these partner pairings, headlined by cards like Thrasios, Tymna, Kraum, and more
Things You Should Know Commander is 100-card singleton format thats designed to be more playful and laid back than other formats
Infinite Obliteration
I haven't seen Keruga, the Macrosage much outside of Pioneer and Explorer, but it would be interesting to see how people use it as a companion in Commander
These combine to form a 40-card deck, and you keep the cards (about 22 non-basics) as a reward