def METHOD_NAME() -> t.Tuple[NCMECOpinion, t.Sequence[object]]:
    ## Current
    is_mine = False
    category = SignalOpinionCategory.POSITIVE_CLASS
    tags = {"a", "c"}
    esp_id = 602
    # 1.0.x
    current = NCMECOpinion(
        is_mine=is_mine,
        category=category,
        tags=tags,
        esp_id=esp_id,
    )
    # 0.99.x
    @dataclass
    class NCMECOpinionOwnerMoved:
        """
        0.99.x => 1.0.0
        owner: int => esp_id, is_mine: bool (False)
        """
        owner: int
        category: SignalOpinionCategory
        tags: t.Set[str]
    owner_moved = NCMECOpinionOwnerMoved(owner=esp_id, category=category, tags=tags)
    return (current, [owner_moved])