2 official rulings from Bandai, last ruled Mar 28, 2024. Straight answers to how this card actually resolves.

If this Digimon is suspended, can it itself become the target when its <Opp Turn> effect switches the target of an opponent's Digimon's attack?
Yes, you can choose to do so.
Ruled Mar 28, 2024
One of my opponent's Digimon attacks and activates its <When Attacking> effect to digivolve into [BT9-055]/[GrandisKuwagamon]. After the <When Digivolving> effect switches the target of the attack to one of my suspended Digimon, can I then switch the target of the attack again to another suspended Digimon with this card's <Opp Turn> effect?
Yes, this card's <Opp Turn> effect triggers in the reaction step of the attack, so you would switch the attack target after the effect of the opponent's [BT9-055]/[GrandisKuwagamon] has activated.
Ruled Mar 28, 2024
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