Not much is known about this release, but release lists stated that Anco would release this game for the NES in March 1993, but it never happened. Tip Off is a basket ball game and was released for the Gameboy by Imagineer (and most likely developed by Anco). This could also be a typo in the magazine that this game was for the Gameboy all the time.

Source: Total Issue 14 - February 1993