>>93911455>>93911378I'm writing a post on this now, but it's very telling that it's not Toffee's actual, original body.
The new body is made out of that magic goop, i.e. Star's corrupted magic (corrupted by Toffee). We see that when Toffee gets slurped up and makes his new body. The fact that it's corrupted magic also explains where the suit comes from (it's created by magic).
This also makes sense because Toffee's goop-based body is weaker. That's why Marco can punch THROUGH it (and the suit). He's angry, but still limited-he couldn't break the metal restraints holding Star. Toffee also has a look of shock when that happens, and the goop is clearly visible on Marco's hand. The hole fills in but it doesn't look the same as Toffee's earlier wound in Storm the Castle.
This might indicate that Toffee's regeneration is more limited. He's not in his original flesh body with the same regenerative powers, he's literally composed of corrupted magic on a magic-created skeleton. This is why he turns into goop partially when Star blasts him with the golden magic (the same color of magic which was uncorrupting the MHC too with the fountain).
It also is a nice workaround for the regen-Toffee's new body isn't actually capable of the same regenerative feats and is blasted apart by Star, whose magic is a literal antithesis to Toffee's body (which is made up of Star's corrupted magic).