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One of the most memorable cuts from the movie. Iso has such a great understanding of weight, it's actually insane. Also his timing and style of drawing background animation reminds me of Kou Yoshinari for some reason. On the same note, shouldn't this be tagged for background animation?
removing the presumed tag

The handwriting on the genga for 0:26 - 0:28 is a direct match for Iso
https://page.auctions.yahoo.co.jp/jp/auction/u1092327173
Also should note why the presumed tag was here in the first place: Iso was credited under デジタルワークス with his usual pen name 小田川幹雄 and NOT for genga which led people to believe for a long time that he only did the butterfly/CGBG (being digital-looking). Additionally, the butterflies are confirmed Iso's work in『COILS NOTE』

However, from Spike's coughing (and from the genga above) it's fairly obvious he did genga for the cuts around it as well. It's not known if he went with a different pen name for the genga credits or if he did it as an extension of his digital works credit.