Traditionally, we evaluate cards doing ratios and effective resource analysis. This card is bad under this lens: 2ER and 1 attack from the villain for 3ER. But an attack is like 5HP, which costs 3-5ER! The total brings us to a negative -2ER for doing nothing. Totally useless.
But how come Taunt feels so great in the early game?
1 card draw = 1.2ER
A card draw is worth at least 1.2ER as I discussed.
It thins the deck and scry
We toss 1 aspect card and pay 1 resource, to get back 3 fresh cards. Like Spiritual Meditation. Without taunt you see 5 cards, with taunt you see 8. If you really want to draw 1 copy of your awesome hero event with dope ratio, odds go from 33% to 50% of chances to draw it. That's significant.
What's the cost of loosing HP?
5HP can be 1 block activation and 2HP if your strong stat is def. If your thwart is 1 and you plan to use your activation for this, instead of a def of 3 and/or recover 4, maybe you aren't fully using your stat. What's the immediate cost of 2HP when you have 12HP? In the worst case scenario, it makes you recover one turn earlier, but that's not necessarily a negative. And best case scenario, those 2HP don't need to be recovered. Finishing up the game at 4HP or 6HP won't change anything most of the time.
Conclusion
For a hero like Tigra with 1 thwart/ 2 attack / 3 defense:
- A turn without taunt: 5 cards + 1 resource + 2 damage or 1 threat
- A turn with taunt: 7 cards + 1 deck thinning - 2HP
Looks pretty awesome that way?
If your hero gains an advantage of being attacked, with aspect cards like Hard to Ignore or Pyschic Misdirection or the hero's cards like Spider-Man, you should absolutely give Taunt a try.