It's Account Siphon again, what more do you want to know?
The additional cost of a click and a credit to play, plus the full 5 influence it now costs makes this a criminal card through and through, and without the tag "drawback" it lacks the synergy with Counter Surveillance decks.
Honestly though this is just a much better, balanced version of Account Siphon. It still does the most criminal act there is: directly stealing money from the corp, but with less of an economic swing, and the implied cost of having to remove tags has been converted into a simple extra click. There's not really much else to say. It's a good corp-manipulating, economic card. If you were around pre-rotation you already know this. Otherwise, you're about to find out why you always defend HQ turn 1 against criminals.
Some notable interactions:
Gabe: As is tradition.
Comet: Play 2 for 3 clicks.
Encore: If you can pull it off, you get a whole turn to play two of these babies.