The paper introduces a minimal tight-binding model for unconventional $p$-wave magnets, clarifying their relation to helimagnets. The model features a spin-split $p$-wave band structure and is designed to facilitate analytical calculations. The authors construct an effective model based on this tight-binding model, which is used to predict tunneling magnetoresistance (TMR) in junctions with $p$-wave magnets. They find that the TMR is large despite the absence of net magnetization, and the bulk transport properties show anisotropic spin conductivity beyond linear response. The results suggest that $p$-wave magnets offer useful functionalities for spintronics devices, such as large TMR and spin filtering. The paper also discusses the potential for spin currents and the possibility of Majorana modes in superconducting junctions.The paper introduces a minimal tight-binding model for unconventional $p$-wave magnets, clarifying their relation to helimagnets. The model features a spin-split $p$-wave band structure and is designed to facilitate analytical calculations. The authors construct an effective model based on this tight-binding model, which is used to predict tunneling magnetoresistance (TMR) in junctions with $p$-wave magnets. They find that the TMR is large despite the absence of net magnetization, and the bulk transport properties show anisotropic spin conductivity beyond linear response. The results suggest that $p$-wave magnets offer useful functionalities for spintronics devices, such as large TMR and spin filtering. The paper also discusses the potential for spin currents and the possibility of Majorana modes in superconducting junctions.