Rulings
Q1: Does this card's digivolution requirement where it can digivolve from a Tamer mean that the Tamer that will become a digivolution card is treated as a Digimon when it digivolves?
No, it digivolves from the Tamer as-is.
Q2: When a Tamer would digivolve using this card's digivolution requirement, is it considered a Digimon that would digivolve?
No, it isn't considered a Digimon that would digivolve. When a Tamer would digivolve using this card's digivolution requirement, "when a Digimon would digivolve" effects don't trigger.
Q3: When a Tamer digivolves using this card's digivolution requirement, is it considered a Digimon that digivolves?
No, it isn't considered a Digimon that digivolves. When a Tamer digivolves using this card's digivolution requirement, "when a Digimon digivolves" effects don't trigger.
Data Sources
Lv.4 KaiserLeomon BT18-077 R Hybrid | Variable | Cyborg [Digivolve] [Koichi Kimura]: Cost 3/[Loweemon]: Cost 1 <Retaliation> [On Play] [When Digivolving] Delete 1 of your opponent's level 4 or lower Digimon. --- Inherited: <Retaliation> (When only this Digimon is deleted in battle, delete the Digimon it battled.)
Lv.4 KaiserLeomon BT18-077 R Hybrid | Variable | Cyborg [Digivolve] [Koichi Kimura]: Cost 3/[Loweemon]: Cost 1 <Retaliation> [On Play] [When Digivolving] Delete 1 of your opponent's level 4 or lower Digimon. --- Inherited: <Retaliation> (When only this Digimon is deleted in battle, delete the Digimon it battled.)
Lv.4 KaiserLeomon BT18-077 R Hybrid | Variable | Cyborg [Digivolve] [Koichi Kimura]: Cost 3/[Loweemon]: Cost 1 <Retaliation> [On Play] [When Digivolving] Delete 1 of your opponent's level 4 or lower Digimon. --- Inherited: <Retaliation>.
Lv.4 カイザーレオモン BT18-077 R ハイブリッド体 | ヴァリアブル種 | サイボーグ型 「木村輝一」:コスト3/「レーベモン」: コスト1 ≪道連れ≫ 【登場時】【進化時】Lv.4以下の相手のデジモン1体を消滅させる。 --- Inherited: ≪道連れ≫（バトルでこのデジモンだけが消滅したとき、バトルした相手のデジモンを消滅させる）