Explanation:

- In the given code language, each letter in the word is transformed into a group of letters that's hard to manually trace without an apparent pattern like basic shifting or straightforward algorithms.

- 'WATER' is transformed into 'XBUFSVZSDQ'. It seems each letter is replaced by multiple letters, but it's not clear if there's a repeatable conversion formula.

- 'MINOR' is converted to 'NJOPSLHMNQ', following a similar unclear pattern.

- Deciphering 'ROSES' using options with no clear transformation might involve guesswork.

Among the options given:

- EOQTUSPRNM seems a plausible mix but no clear reason links it to ROSES.

- EOTQUMNRSP also doesn’t show a linking transformation.

- SQPNTRFDTRO similarly cannot be traced clearly from ROSES.

- SPTFTQNRDR matches the pattern of long substitution, aligning with aforementioned examples.

Given no obvious logical pattern, assessing length alignment and frequency of letters seems feasible.

Answer:

- Your option:4 choice seems reasonable based on pattern recognition and length.

- SPTFTQNRDR is the chosen correct longer word format aligned option for ROSES.

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