Well, what do you think? Good idea or bad idea? I'm not working on this or anything, but if I was rich, I'd ask (and pay) Miharasan or another game developer to make a good game out of this concept.
I think an important question to ask yourself is what kind of gameplay refinements would you consider for this game, and are you strictly looking for things that enable high level play (like IRS in TGM) or are you also interested in gimmicks that deviate from the core formula. For the latter, Electranoid for DOS (1995) already implemented a lot of items like sticky paddle, paddle guns, etc.
I would say things that enable high level play. The gimmicks or things that deviate from the simple Breakout formula never appealed too much to me. The way I see it is this: TGM is about 50% puzzle solving and 50% reflexes/fast gameplay, while a hypothetical Breakout: The Grand Master (BGM) would be about 25% puzzle solving (hitting the ball at the right angle into the right place) and 75% reflexes/fast gameplay. That's my take on it. I brainstormed some ideas about what could set BGM apart from regular Breakout, and I think very fast gameplay would have to be the main factor, but there would obviously have to be a few other distinct differences as well, such as playfield size, graphics/appearance, and unique features like a near instant mode like 20G or something, how level progression works, etc.
