by Orange Devil
1. Yes.2. Yes, but also note that Account Siphon's effect is a "may" and the decision must not be made until point of access. So if the corp does drain to 0, the runner need not gain 2 tags.
2. Yes, but also note that Account Siphon's effect is a "may" and the decision must not be made until point of access. So if the corp does drain to 0, the runner need not gain 2 tags.