The tag alias #74388 nukomasu -> ganbanman has been rejected.

Reason: As far as I can tell these are both the same artist, every nukomasu post also tags ganbanman. Their accounts no longer exist but the Danbooru Wiki has both of them associated to the same person (though the current translation there is "nucomas").

EDIT: The tag alias nukomasu -> ganbanman (forum #433177) has been rejected by @Azriel_Satan.

This is definitely a tough one. It shows the difficulty with sourcing a lot of these older artist names.

Nukomasu definitely existed. Here's their Waybacked Pixiv gallery, which has a link to their Nucomas Twitter (Nucomas is just a more English-natural Romanization of Nukomasu)

There's not much mention of where Ganbanman came from. The only mention of the name other than on Danbooru I can find is on Tumblr, and those artworks source to Nukomasu's Pixiv when put into SauceNAO. (Example) The post sourced from Danbooru also sources via SauceNAO from the Nukomasu Pixiv. (SauceNAO's link doesn't go to the pictures anymore, but it does link the gallery owner's name under the link to the gallery page. The hiragana matches that on the Waybacked Pixiv page.) As Azriel points out above, the Danbooru Wiki is the only place where any gallery is associated to their name. Even the oldest Waybacked instance of the Pixiv account uses the Nukomasu hiragana.

I'd suggest flipping the alias. Everything seems to source from the Nukomasu Pixiv while going directly to the ultimate source of the Ganbanman name is impossible anymore.

The tag alias nukomasu -> ganbanman (forum #433177) has been rejected by @Azriel_Satan.

The bulk update request #9964 is pending approval.

create alias ganbanman (41) -> nucomas (0)
create alias nukomasu (5) -> nucomas (0)

This revision is an update to flip the alias around from the original post and use the artists own romanization as seen in their Twitter username on the web archive of their Pixiv.