It makes sense that you can't fly with the Tanooki Suit in Super Mario 3D Land and 3D World, given how their levels are designed.

However, I think being able to fly with that in a sandbox title would work very well.

Given how momentum works in Odyssey, Raccoon Mario or Tanooki Mario wouldn't need to have a run button.

He could just fill up that P Meter by gaining momentum, whether by running down a slope or by rolling a lot.

Mario already has his arms out in Odyssey when he's fast.

To further elaborate on my point in the first tweet of this thread, the levels in 3D Land and 3D World would be too cheesable if you could simply fly over them and straight to the goal.

But flying in more open-ended areas would be pretty rad for exploring.