We currently split manually, but there are a few ways people tend to do the splits:
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Splitting shortly after leaving the completion screen (roughly when the tie hits the left side of the screen) - this is the most common
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Splitting when the goal barrel explodes, shortly after hitting it (does mean you have to quickly hit your split key after finishing a level, which is more awkward than the first method). For some reason this is pretty common among Tropical Freeze runners
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TimeLink splits after the map loads back in, after each level
For bosses, some people split at the same time as they do for other levels, but others (myself included) split as soon as DK's fist hits the tiki, after beating the boss. For 7-R, pretty much every player splits when the tie hits the left side of the screen. Timing in 8-B ends as soon as you land the final hit, but it can be hard to press the split key shortly after landing the hit, so often the real time will be about a second faster than what the timer shows.
There is an autosplitter for this game, made by Timeattack, which also serves as a load remover; I'm (slowly) working on implementing this into the leaderboards for Any%, to resolve differences in load times between the top runs. When I eventually get that done, it will probably be added to the Resources page here.
Breaks are now permitted for 200% and File Completion across the three DKCRs. This is in line with what many other communities have done by now; the delay here was down to low activity in these categories (one 200% run in 3D and nothing in HD as of writing :P), rather than actual opposition
