Invasion of Ikoria // Zilortha, Apex of Ikoria

Only creatures controlled by a battle’s protector can block creatures that are attacking that battle. This means a Siege’s controller can never assign creatures to block for it.

A battle’s “defense” is displayed in the bottom right corner of the card. A battle enters the battlefield with that number of defense counters. If another permanent enters the battlefield as a copy of a battle, it also enters with that number of defense counters.

If a non-battle permanent that is already on the battlefield become a copy of a Siege, its controller chooses one of their opponents to be that battle’s protector. However, it will most likely be put into its owner’s graveyard because it has no defense counters (see below).

If a Siege never had defense counters on it (perhaps because a permanent became a copy of one), it can’t have its last defense counter removed. It will be put into its owner’s graveyard. You won’t exile it or cast the other face.

Damage dealt to a battle causes that many defense counters to be removed from it.

A battle can be attacked by all players other than its protector. Notably, this means a Siege’s controller can attack it.

A battle can be dealt damage and be target of spells and/or abilities that target “any target.”

If a battle has no defense counters, and it isn’t the source of a triggered ability that has triggered but not yet left the stack, that battle is put into its owner’s graveyard. This is a state-based action. This doesn’t cause a Siege’s intrinsic triggered ability to trigger.

In a multiplayer game, if the protector of a battle leaves the game and that battle is not currently being attacked, its controller chooses a new protector for it as a state-based action. If it is being attacked, its controller chooses a new protector for it once no creatures are attacking it. This means that it continues to be attacked and can be dealt combat damage as normal.

If a permanent that is represented by a transforming double-faced card becomes a copy of a Siege, it will be exiled as that Siege’s triggered ability resolves, then it will be cast transformed. Note that this applies only to transforming double-faced cards, not to modal double-faced cards that can normally be played using either face.

If a token or a card that isn’t represented by a transforming double-faced card becomes a copy of a Siege, it can’t be cast as its triggered ability resolves. It will remain in exile. If it’s a token, it will cease to exist the next time state-based actions are performed.

Even if a creature assigns damage as though it were not blocked, it will still receive damage from creatures that are blocking it.

As a Siege enters the battlefield, its controller chooses an opponent to be its protector.

Assigning a creature’s damage as though it weren’t blocked is all or nothing. You can’t use this effect to assign some of the creature’s damage to a blocking creature and the rest to the player, planeswalker, or battle it’s attacking.

Sieges each have an intrinsic triggered ability. That ability is “When the last defense counter is removed from this permanent, exile it, then you may cast it transformed without paying its mana cost.”