1 official ruling from Bandai. Straight answers to how this card actually resolves.

If I use this option on a Digimon which is later de-digivolved into a Tamer, will my opponent be able to delete that Tamer with an effect on their turn?
No, the "can't be deleted by your opponent's effects" part of this card's effect still applies whether the target of the option is now a Tamer or a Digimon.
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