I just purchased my 2nd Calcutta D, I now have a 400 (muskie) and a 200 (bass).  I was doing some research and just leaned that they both have VBS which requires the reel to be    disassembled.  Has anyone played around with this? Am I to assume that turning it on means pushing the tabs outward.  Also, like other reels, you turn on the tabs in a pattern.. IE opposite of each other, not next to each other.

TIA!!!

These USDM models do require that you remove the handle side to access the VBS brakes. It is a mission, but in reality once set you leave them for ever and a day. Mine came with 2 on from the factory and and have not had to change them since.

The brakes are on when pushed outwards, as you correctly state. It is recommended that you pattern the on off brakes in uniform.

I bought the JDM 100D.   One thumb screw and the side pops off and there are the brakes.  I am practicing in the yard testing brake settings.  So far,  I like three on.