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Torracat absorbing blast burn was stupid. It was a case of the writers realizing at the last minute that Torracat was painfully underdeveloped and didn’t do anything outside of the three Kukui episodes to justify it being strong enough to take down Incineroar. It was one of the biggest examples of DEM, and solely happened for that purpose only. Immediately after it absorbed, it was able to easily take out Kukui’s Venusaur who was said to be his defensive wall, and then finally overcome Incineroar. Prior to absorbing the Blast Burn, none of Torracat’s attacks did anything and no matter how fast it was Incineroar bust right through it.
It was literally just some bullshit Torracat came up with on the spot and it worked. Not even the Professors actually believed it could actually do that. Especially given that it’s fought Incineroar twice beforehand and never tried something similar. People trying to excuse it have no right to talk bad about any questionable writing decisions in the Masters Tournament.