At first glance, this card looks very repeat of many previous cards that destroy items or artifacts, except weaker, as the card stays and even grants an icon bonus. However, this card is a diamond in the rough for the dedicated player and careful reader.

This card affects any attachment, not just magic items and artifacts. Allies able to return to pools can be targeted, as can any held card. The value of not destroying a magic item or artifacts while rendering it near useless should not be forgotten either.

Many decks that focus on magic item manipulation (using things like Bag of Holding (28/AR), Bag of Beans (11/NS-chase), Armor of the High King (27/BR), or Staff of Mimicry (61/RL)) usually have a free way to get such items back (like Tasslehoff Burrfoot (39/DL) or Pelath the Bronze Dragon (28/DR)) and return them like new just one turn later.

By not destroying it, you make it less accessable to those decks. Plus, few things hurt artifacts, so negating the powers of the Throne of the Pharaohs (466/4th), The Ring of Winter (61/FR), or Slorath's Gloves (18/DU-chase) works well also.

Finally, as Polmorph Any Object doesn't specify champions or pool, it can depower attachments on other cards, most notably realms. You can use it for the most annoying holdings (like Mulmaster (33/1st) or Black Hand Thieves' Guild (5/DU-chase)) or realm artifacts (like Cannon Ball (60/DU)). This, coupled with it's ability to hose cards in combat as well, makes it very versitile, and should not be ignored in any deck using many wizard spells, even in the tournament level matches.

I don't believe many decks you face will use it (as most spellfirers seem to have dismissed this card as a repetition of previous cards), but I believe you will find it a gem in most games you play!