Source

• added rarity: uncommon
• now no longer targets your own creatures for unintended double-drawback

This is an Innistradi stitched corpse construct with the original souls of the dead used in its creation still hanging around the flesh golem.

Mechanically this is a member of the white-blue tribe and the blue-black tribe and hence the common color of both tribes.

The ability includes the "ETBT" theme introduced for Innistradi Zombies (found in both blue and black, though felt more in black IMO) and the theme of Innistradi Spirits to tap your opponents' creatures.

Nice little rules corner-case: Played on an empty board this doesn't tap down an opponent's creature, but also doesn't ETBT itself. I think that's fair.