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If an effect tells you to transform a single-sided card, nothing happens and the effect fizzles. Which Side Does a Transforming DFC Enter the Battlefield On

C Common Fire Sorcerer X FIRE Level 4 [ SpellcasterFlipEffect ] ATK 1000 DEF 1500 FLIP: Banish 2 random cards from your hand

One of these is being able to Retreat your Pokemon

Questionable Cuisine Safewright Quest Sequestered Stash Side Quest Sidequest: Card Collection Sidequest: Catch a Fish Sidequest: Hunt the Mark Sidequest: Play Blitzball Sidequest: Raise a Chocobo Unexpected Request Unquestioned Authority Valley Questcaller Vision Quest Zimone, All-Questioning

The controller wants to defeat the Siege, because once the Siege's last defense counter is removed, it is exiled, and its controller gets to play its reverse face for free

Since there are always a lot of noncreature spells being cast, especially in Standard, having access to a counterspell on a body is fantastic, as it can act as both an attacker and blocker