C166 Battlefield Impact Tiger
To put it bluntly, Pom Poko becoming Ling Xiaotian would not have the talent and combat power that Ling Xiaotian had.
But it can be turned into matter, and if it is turned into matter, it will have the ability to do so.
Furthermore, when one becomes a Demonic Beast, he can scare others. As his level increases, he can also learn the abilities of a transmogrified person