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Got a gut feeling this is Sugiura

Impact frames at the start look reminiscent of his cut from OP 3 (post #47342) and he's dead last on the KA list in the credits separate from the other KAs which would probably indicate that he did a major scene for the episode
Looking at the gengashuu, this episodes credits are almost definitely in order so this should be Sugiura - I won't remove the presumed as this isn't really confirmation but it's pretty certain