It is difficult to create a convincing Tanuki, so with the difficulty involved, I really admire one that is done well. I have no issue with tanuki being displayed at shows, because if it is done less than perfectly, you will almost always be able to tell. When done perfectly, so you can tell, as long as you are honest, and admit it if asked or required by the show judges, a Tanuki should be displayed. Read show rules before entering the tree, and respect the show committee's right to either accept or reject Tanukis. Our Milwaukee Bonsai Society does allow Tanuki in the club annual exhibit. So I have seen a few, and most are pretty obvious as to their origin.
The trick is to disguise your fasteners.
Wisteria, because of its capability for rampant growth, might prove to be a good choice. You need to let the Wisteria run to get the bark rolling onto the dead wood. Pot the assembled Tanuki in a large grow out flat, box, or nursery pot and try to let the wisteria run out 10 feet or more each year.