The player under whose control the chosen creature card enters is the player who owned the targeted creature (in other words, the player into whose graveyard it went), not necessarily the controller of that creature
This basically offers abilities that can be paid by tapping creatures and artifacts in addition to paying mana, functioning similarly to a mix between Convoke and Improvise
It's not uncommon for collectors to have their own personal pack opening rituals for good luck, so it seems intentional that the designers offer so many ways you can customize how you open boosters
I have to admit that I really want to spring it on someone
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Luxray GL Lv.X is a Pokmon SP, rather than a Stage 2, so it only takes 2 card slots to include this option in your deck