I believe that the final smash was thought of in the making of melee, but for some reason, they may have removed it. The reason I think this is because if you go into the sound test, the characters have unused voices. Take pikachu for example, In melee he has an unused voice (sound test) that isnt used in melee period, its just there. Well if you compare it to the sounds pikachu makes when he uses the final smash, they sound very similar. I don't remember if the other characters had one, cause back then, I mained pikachu/pichu, these both had them. The voices sound like theyre angry.
The only reason I think it involves the final smash is because they sound very similar, but for all I know, it could have been that they were gonna add more than one taunt, only to realize they didn't have the time/disk space to do it, so they ended it in mid programming.
Anyone else think this may have happend?