Basing his victory around a match with the same starting point, Souma truly desires to win over Subaru
Interesting strategy by Souma, to bring Subaru to equal footing in regards to the beef stew dish Souma had chosen to be his dish for their match. The fact that Souma had already advanced his beef stew dish in the past, that he considers it his greatest masterpiece from when he was middle school, makes improving it now that much more difficult. Souma himself is unsure how much he can advance the dish, but I suppose given his excitement in trying to defeat Subaru and surpass himself, the creative side of Souma has just been given an unrestricted license to unleash.
12Dimension 