The “same ATK” as “Kaiser Glider” means the same as the current ATK, not the original ATK.
When “Kaiser Glider” is in Attack Position and battles a monster with the same ATK, only the other monster is destroyed.
“Kaiser Glider”’s second effect activates when destroyed and sent to the Graveyard from the field, hand, or Deck.
If “Kaiser Glider” is equipped to “Relinquished” or “Thousand-Eyes Restrict”, and is destroyed and sent to the Graveyard, “Kaiser Glider”’s effect activates.
Netrep Rulings:
“Kaiser Glider” will not be destroyed in battle by a monster of equal current ATK, regardless of the position of “Kaiser Glider.”
If “Kaiser Glider” is destroyed as part of a Chain, “Kaiser Glider’s” “return 1 monster” effect will resolve after the current Chain resolves.
When “Kaiser Glider” is destroyed and sent to the Graveyard, the owner of “Kaiser Glider” chooses the monster to be destroyed.