Does the digivolution requirement that this card digivolve from a Tamer mean the Tamer that becomes a digivolution card is treated as if it is a Digimon when digivolving?
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No. Digivolve from the Tamer as such, and do not treat it as if it is a digivolving Digimon. "When digivolving" effects and "when a Digimon digivolves" effects don't trigger.Additionally, if a "Digimon can't digivolve" effect has activated, you can still digivolve from a Tamer with this digivolve requirement.
Source: BT18-050 Petaldramon