Entailing — the series
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A move that must be answered
Every argument about sums assumes the parts are independent: a move in one leaves the others alone, and the reply may go anywhere. Top Entails denies it — take the top coin of a heap and the opponent must answer in that heap. The nim-sum then misreads 9 of 36 two-heap positions, and two heaps of two coins are a first-player win, which no impartial game the theory covers can be.
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One value more than Nim
Top Entails broke the nim-sum: nine of thirty-six two-heap positions came out wrong when a move could compel the reply. The repair is one extra value. Read each heap off the heap itself, and every heap of Top Entails and of a second entailing game is either a nimber or loony — a win for the mover in any company. One rule then decides every sum of those games and Nim together: 4,016 positions, and it is never wrong. A loony heap is a pass, and the compulsion is what buys it.
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A compulsion that points elsewhere
Top Entails and entailing Nim are decided by one value more than Nim because the compelled reply stays in the heap that compelled it. Point it at a different heap instead and the two games part company. Entailing Nim does not notice — its heaps are worth exactly what Nim's are, because Nim's winning reply was never in the heap just moved. Top Entails loses its loony heaps and then every value of the Nim kind: no assignment of nimbers explains its sums, because a heap of three beside two heaps of one is a win and beside two heaps of two is a loss.