by FileAccess
I find Account siphon to be quite useful with Criminal:1) Your opponent is afraid of it or he/she isn't. If so, your opponent will spend several ICE and the credits to rez them protecting HQ, which will slow down other avenues for development. If not, in one card you'll gain a significant number of credits while your opponent will lose a significant number of credits. If instead of getting 12-13 credits (10 from Siphon plus 2 from Gabriel and possibly 1 from Desperado) I can get at least 6, often I'll still do it as -5 credits to the Corp can be quite costly to recover from.
2) The two tags isn't much of an inconvenience for me. It means that I'll only use Account Siphon as my first or second click so I can clear the tags afterward, and if I have Crash Space then that's gravy on top.
3) I might splash it with Shaper as a fully developed Shaper can cut through to HQ without too much trouble. That said, at a cost of four influence I'm not sure that it would be my first choice of splash.