This method allows for the processing of transactions in virtually any order up until the assumevalid point, a specific juncture in the blockchain where script validation is not required. The strategy involves the introduction of a "negative UTXO" entry for inputs that do not have a corresponding entry in the UTXO set at the time of their encounter. These negative UTXOs signify the spending of a coin without acknowledging its creation within the ledger.

Upon the eventual addition of the missing UTXO, the system reconciles this with the previously noted negative entry, effectively cancelling both out. This mechanism ensures that transactions can be processed out of sequence without immediate reference to their creation entries, contingent on a later verification process that confirms the legitimacy of these transactions by checking for the resolution of all negative UTXOs. Should there remain any uncancelled negative UTXOs, it indicates an inconsistency within the blockchain, implying invalid transactions or blocks. However, this methodology requires careful attribution of such inconsistencies to the transactions that spent the uncreated coins, rather than those that failed to create them.

This approach, while innovative, encounters limitations when applied to scenarios requiring script validation. Script validation demands comprehensive information about the entire spending transaction, not just an isolated piece of UTXO data. Therefore, once script validation becomes necessary, the flexibility offered by this model significantly diminishes, as the requisite state for script execution surpasses what the simplified UTXO data alone can provide. Consequently, while the proposed model offers increased processing flexibility prior to the assumevalid point, its utility is constrained by the inherent requirements of script validation processes within the blockchain.