How does a Game Loss penalty impact sideboarding?

The correct impact of a Game Loss penalty on sideboarding is that both players may not use sideboards for the first game. When a player receives a Game Loss, this signifies a severe infractions, and as per the rules governing tournament procedures, the affected player starts the match down one game. As a result, any sideboarding that would normally occur before the first game doesn’t happen since the first game has already concluded with the opponent winning due to the Game Loss.

Since a Game Loss effectively terminates the first game before it can begin, it prevents both players from using their sideboards to modify their decks for what would be considered the first game of the match. Consequently, sideboarding is irrelevant for the initial game when a Game Loss is assessed, as the player who received the penalty will start off at a disadvantage.

In contrast, any sideboarding allowed afterward would only be for subsequent games, meaning that while the player with the Game Loss would have options to adjust their deck for games two and beyond, sideboarding from the very beginning becomes off the table. This ensures that the integrity of the match is preserved, remaining consistent with the penalties imposed.