Invasion of Theros // Ephara, Ever-Sheltering

• WWizards of the Coast2023-04-14
  Official Ruling
  Battles can’t attack or block, even if one also becomes a creature. If an attacking or blocking creature somehow becomes a battle in addition to being a creature, it is removed from combat.
• WWizards of the Coast2023-04-14
  Official Ruling
  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.
• WWizards of the Coast2023-04-14
  Official Ruling
  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.
• WWizards of the Coast2023-04-14
  Official Ruling
  If a battle that’s being attacked somehow stops being a battle, it is removed from combat. Similarly, if its controller changes in the middle of combat, it is removed from combat.
• WWizards of the Coast2023-04-14
  Official Ruling
  As a Siege enters the battlefield, its controller chooses an opponent to be its protector.
• WWizards of the Coast2023-04-14
  Official Ruling
  A battle can be dealt damage and be target of spells and/or abilities that target “any target.”
• WWizards of the Coast2023-04-14
  Official Ruling
  Damage dealt to Ephara is tracked even if Ephara has indestructible. For example, if Ephara is dealt what would be lethal damage and later loses indestructible (perhaps because you lose control of some enchantments), it will be destroyed the next time state-based actions are performed. However, the check for whether a creature dealt damage by a source with deathtouch is destroyed happens only the first time that state-based actions are performed after that damage-dealing event.
• WWizards of the Coast2023-04-14
  Official Ruling
  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.
• WWizards of the Coast2023-04-14
  Official Ruling
  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.
• WWizards of the Coast2023-04-14
  Official Ruling
  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.
• WWizards of the Coast2023-04-14
  Official Ruling
  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.”
• WWizards of the Coast2023-04-14
  Official Ruling
  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.
• WWizards of the Coast2023-04-14
  Official Ruling
  A battle can be attacked by all players other than its protector. Notably, this means a Siege’s controller can attack it.
• WWizards of the Coast2023-04-14
  Official Ruling
  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).
• WWizards of the Coast2023-04-14
  Official Ruling
  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.
• WWizards of the Coast2023-04-14
  Official Ruling
  A Siege’s controller can’t be its protector. If a Siege’s protector ever gains control of it, they choose a new player to be its protector. This is a state-based action.
• WWizards of the Coast2023-04-14
  Official Ruling
  If Ephara enters the battlefield under your control at the same time as other enchantments, its last ability will trigger for each of those other enchantments.
• WWizards of the Coast2023-04-14
  Official Ruling
  Damage dealt to a battle causes that many defense counters to be removed from it.

Rulings via Scryfall