On Gantz transfers and memory
Most of this has already been discussed one way or another in various threads, since it envolves various aspects of transferring and memory issues.
I was re-reading vol 12 and noticed Gantz can really transfer without resourting to the "last safe position", at least that's what happened to Izumi and Kurono before going to the room to undertake the Dino hunt. Not only is Kurono loaded the same way as he was after the bullet had hit him, but he also retains his memory of being hit. As this hadn't happened before except maybe for the Budha arc - in which case the last safe position still aplied, regardless of whether the memory was the latest actual memory or in accordance to the last safe position -, maybe this is actually an "evolution" in Gantz saving device?
Izumi's case is a bit more interesting, he wasn't sitting on the floor at any time, and he was loaded pretty much like that, quite a curious thing. If Gantz can pull different positions like that and can also modify specific parts of the memory - the wiping out of Gantz related memories after someone choosing freedom - there should be no limitation or restriction to how he deals with the transfers other than maybe fun or convenience. Katou's ressurection for instance had his last memory being neither his last actual memory nor his latest safe position memory (last safe position: Katou rolling on the ground before his arm got cut – latest memory, as shown in ch218: him looking up to the sky on the temple stairs).
Concerning Tae's memories being altered, here we have a delicate issue. She was never a gantzer to begin with and had her memories erased. It's interesting noticing that contrary to saving and loading features seen in the missions, Tae and Kurono's memories were erased, or putting it more adequately, blocked, like Izumi's, so by making attempts to recall it or by passing through certain specific events (fighting the vampires, for instance), one can reatain those lost memories - which seemingly shouldn't be the case with the save/load feature used in transfers (more on this below).
Now, has Kurono really lost only his memories of Gantz or all memories since before meeting and helping Katou at the train station?
At first, I though Gantz could wipe his existence from Kurono's memories, but still maintain other parts of it being intact, like the nickname he was given during that time, Daytime Lantern, but now, since there aren't really well defined time markers within the manga, I supose he might have gone to school and then was called as such and went along with it, since he pretty much thought himself as being useless. The latter makes more sense to me lately, but in case Gantz has indeed more specific memory erasing resources, then he wiped out Kurono's memories of Tae and her memories of Kurono just out of sheer maliciousness.
And whether it was Hiroya’s fluke or not, the image of Kurono blowing the Tanaka boss is shown as he remembers surviving without his suit, contrary to when he came back from that same mission, still running before getting injured when the boss caught him, and with no recollection of what happened after. (vol 12, vol 05)
All this is pertinent, among other things because for instance, if the last save state would actually use the memory only up to that point, HS would not remember ever owning him getting back his finger to Gantz or Nishi being saved by Katou. The same goes for the outcome of the budha arc, whether Sei's sacrifice was in vain or not to Kurono's consideration (if he claimed his "girlfriend" was dead out of remembrance or just jumped to conclusions - both points of view have valid arguments to them).
On this matter, there is also a very interesting theory proposed by RedAdonis in which the transfer conditions would be a state of calmness of mind, though Kurono's transfer at the end of Tanaka mission proves this wrong.
Reading older threads is really rewarding. For instance, we know that even though zoku A (Tetsu) was killed off-room, he's still on the list of dead people. That could prove Kurono being revivable, but it doesn’t for it’s not certain whether the dead people list and the memory list is the same and, the main issue, we don’t know if Gantz keeps the “file” on people who’ve chosen freedom. Notice also that for the dead people list there's an order of people, in which this particular line might be worth noticing: priest/katou/kishimoto/homo/sadako (vol 8, ch 90) while the memory list Kurono asks for has Tae right between Homo and an unidentifiable person. One would think the list is based on the order people die, but that's not so at all. When Nishi first shows the list of dead people, megane/four eyes comes before yakuza a, which was the first to die (aside from Goro) and right besides him, yakuza b, so it's not about considering left to right or otherwise. Also when Kurono aks for the list after the budha mission, we see it doesn't follow the order the people died as well. The only known order so far is missionwise, which makes it odd that Tae would be put next to Homo unless it was to enphasize Katou, Kishimoto and Sei, who were on the same line, thus adding to the Gantz favoritism theory, inducing Kurono to stay in the game to revive the people he cared about.
As a last remark, Gantz has control of what he’s transferring since Kurono was touching Katou at the end of the very first mission and Kurono was also holding Tae after she was killed and the transfer only worked for one of them at a time in both cases.