Battle — Siege // Creature — Dragon
Battle — Siege
(As a Siege enters, choose an opponent to protect it. You and others can attack it. When it's defeated, exile it, then cast it transformed.)
When this Siege enters, reveal any number of Dragon cards from your hand. When you do, this Siege deals X plus 2 damage to any other target, where X is the number of cards revealed this way. (X can be 0.)
Creature — Dragon
Flying, trample
Whenever a Dragon you control attacks, it deals 2 damage to any target.
This card uses a replacement effect ('as [it] enters' or 'enters with') to modify how the permanent enters. This is NOT a triggered ability — it can't be responded to, and effects like Panharmonicon or Torpor Orb don't affect it.
This card's ability triggers when it enters the battlefield, not when it's cast. Effects that double ETB triggers (like Panharmonicon) work here. Countering the spell prevents the creature from entering, so the ETB won't fire.