For possibly the first time in Netrunner's history, HB's cards for following up on brain damage actually look kinda decent. At 2+ brain damage, Ontological Dependence is an easy score and you now have in-faction tagging (Distributed Tracing) which can set up a usually fatal End of the Line. You now have much better options for cerebral destruction than ever before. This ID does not look to be one of them.

We've seen terrible marketing from HB before*, but if you think people are coming to live in bone-crushingly pressurized waters in the freezing depths off Siberia for "safety", search your heart and get somebody better to write the ads. And, also, you probably want something safer than the runner losing ~2.5 clicks and ~5 credits over the course of the game. This will inconvenience ~2-3 agenda steals with no impact whatsoever on the game-winning steal. Although, it does make Hangeki far more intrusive than it ever was in Jinteki. (Hangeki allows you to push a runner to access an agenda at a time when they have no spare clicks, which is of particular interest to Thule).

*EVE CAMPAIGN 1.0: "We hear metal corpses are in this year."
EVE CAMPAIGN 2.0: "This time, you'll swear we've seen a woman before."
EVE CAMPAIGN 3.0: "Love in a bedroom / or in the alley / You'll learn to love / the uncanny valley".

Simulation Reset could be useful for working through a bad draw or situational recursion or maybe mitigating the risk of unlucky R+D hits from sabotage/similar. It's better for working through a bad draw than Preemptive Action had been (or Genotyping is) but worse at extending the corp's lifespan. It also ~requires you to have 3+ discardable cards in hand to be which is fairly uncommon and won't always be the case when you need large-scale recursion. (If you've lost agendas to sabotage, most likely it's because you didn't have cards in hand you could comfortably lose).

It feels unlikely that this will see major use outside of Jinteki. 3 influence is punitive. In Jinteki, it might be useful for stacking the deck with certain situationally useful cards. If, God help you, you have somehow completely exhausted the runner and they're unable to survive another 2-3 net damage, stacking the deck with Snare! or Anemone could significantly affect the runner's longterm options. In addition, if you're in a situation where the runner knows too much about what you have (e.g. because they've seen enough cards with Stargate or you've been overdrawing or making unexpected sabotage choices), this could be useful as a reset button. You are Jinteki, let chaos reign.

Dubious. If tags are a scarce resource, giving them away hurts. If tags are not a scarce resource, there are much higher-impact punishment cards than this. Boom! is usually game-winning on two tags and Shipment from Vladisibirisk lets you score any agenda out of hand.

Adding an agenda point for $2 and a click and a tag is weak value and it actively sabotages cards which are good enough to warrant the huge amount of work and influence/cardslots that go into landing tags.

If you find it right away, Ghosttongue is very good value. And it helps a little with Esa decks being cash-poor all the time. However, unless you're mainly including this card to trigger Esa, it's not great economically. Dirty Laundry also costs $2, and depending on how you value Ghosttongue's brain damage and TVM (time value of money) I think you need to play maybe eight above-$0 events before this is economically superior to Dirty Laundry, it's a tall order. In-faction, Mystic Maemi is probably better because it can contribute more than $1 to a single event.

Ghosttongue is VERY inconsistent. It's probably a dead draw or an inferior sabotage card if it's in the bottom 20-25 cards of your deck. (Assuming events which cost above $0 are around a quarter of your deck and you need to find at least 7 to consider playing this card economically, you need at least 28 cards remaining across your deck-plus-grip). It's also really hard to play against most HBs, many Jintekis, and anyone else on Keeling or End of the Line. It's not a great time to be French-kissing frozen railroads right now.

Unfrequently asked questions:

• "Can I prevent the damage on Ghosttongue?" Yes, but I'm not sure this card can justify the $2 install cost most of the time, let alone any additional money on prevention cards.
• "It's economically inferior, but it's an Esa trigger!" You sweet summer child.
• "No but really, Esa!" A recursion card to bring back Chastushka or Finality or (if you're on Augustina) Fermenter will probably produce more sabotage value in a wider variety of situations. If you're gunning for let's say 3-5 Esa triggers, which is spectacularly dangerous in many matchups, I think your least bad path runs through many Finalities, 1 Marrow, maybe a Bergemot, and maybe a corp-inflicted brain damage in desperation crunch time.
• Does this have any use outside of Esa? No

Underwhelming. Tag-punishment cards sit blank 90% of the game and require support cards for landing tags. If you're going to slot cards (and probably influence) for tags, the tag-punishment needs to be solid when it lands. This isn't it.

If this is the strongest tag-punishment in your deck, it's probably a mistake for the runner to clear tags.