Activate only during your opponent's turn. This turn, the attacks from your opponent's monsters become direct attacks.
Rulings
Individual Card FAQs
When "Absolute End" is activated during an attack, that attack becomes a direct attack.
If "Taunt" and "Absolute End" are both active, the attack becomes a direct attack to your Life Points. This is because the attack target is the monster selected by "Taunt", but then "Absolute End" turns it into a direct attack.
Trap|
Normal