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.