A bird with nine heads+a Kyubi no Youko bird = 10 head 10 tail.

When the number of nine-headed birds and Kyubi no Youko is equal, the head and tail are equal.

For every extra Kyubi no Youko bird, there are eight more tails than heads.

So now there are more birds in Kyubi no Youko than nine-headed birds.

(432-288)/8= 18

Excluding this 18 Kyubi no Youko bird, the number of the remaining nine-headed birds is equal to that of Kyubi no Youko birds.

The remaining number of heads is

288- 18=270

Because a bird with nine heads and a bird with Kyubi no Youko = 10 10.

270/ 10=27

So there are 27 birds with nine heads in Kyubi no Youko, and 27+ 18=45 birds.