(Core Set perspective!)
You can't spell 'account' without certain other words, one of which you might be tempted to call the supposed friend who takes this from their hand and sits there with that smug, 'Sorry, but...' look on their face. In a game that already has a lot of interaction such as: stealing agendas from your hand (please, not that one), peeking at your deck (oi!), destroying critical assets (FF-!) This one has a certain something that just stings.
Maybe it's the stealing of your precious life monies, without which nought may be advanced or popped. That lovely Snare(!), usually so >=D, will suddenly be all >=| , and you will be ='( as they trash it for nothing.
Maybe it's them getting double their money back, like some Netrunner God is going, 'Ha! Ya sure did good there kid. Look at that face, that sad, creditless face. Love it. Have a bonus.' With nothing but 2 tags given out as a consolation prize.
Maybe it's the moment when, after spending a whole turn clawing back some money (any money), they hit you with another.
There comes a point where you'll stop being angry, and just start sobbing. How can something so mean, so vicious, so cruelly one-sided be ok? This is the card most likely to expose you to the wider world of Netrunner, via you going 'Right, I'm going straight onto Youtube to hear how ridiculous this card is from everyone else' then going '...oh...I guess it isn't THAT bad actually...oo, a tournament video!"
Here's why it's not actually (that) bad,
Up to 10 for a 0 event will seem like a crazy amount of money, and it is, but under most circumstances the runner won't keep anything close to that. From that 10 you can deduct 4 for the 2 tags and anywhere up to the remaining 6 on ICE protecting HQ. Past a certain point it's not even worth it as a money-making tool.
As a means of draining the corp's money it's more potent, but if the corp is poor it will cost the runner more to do it. If you have some defenses up, they might not consider it if you've got fewer than 5
Of course, there are some exceptions,
A turn-1 Siphon will always crush you for maximum pain (and maximum gain of their end) if you don't ICE up HQ, so don't forget to do that. If you do, you'll soon learn not to. If you find yourself supremely screwed by chance and drawing no ICE on your first turn (this almost never happens), and you're certain your opponent is planning a Siphon, then consider throwing down and rezzing an asset of some sort, preferably economy, but anything to put that money you're going to lose anyway to some use. They might not even do it after seeing the lower payout they'd recieve.
Gabriel Santiago: Consummate Professional with a Desperado down will make 3 extra from this, almost removing the 'tag tax'. If you're up against him you need to consider strengthening HQ further. Good news is because of his ability, you'll probably be doing that anyway.
Basically it's still a painful card, but it's not as ridiculous as it first appears. If you have some defenses up on HQ and/or have some form of tag punishment looming as a threat, the runner's net gain will be less than you intitially think, and it won't hurt quite as much (it will still hurt a little).
As time goes on, you'll toughen up to the existence of this card. You'll learn to expect it, prepare for it, and after a while merely wince on the increasingly rare occassions where it manages to get through.