If "Miracle Flipper" is destroyed by a Spell or Trap Card while face-down, its effect to destroy 1 monster activates. This effect targets the monster to be destroyed.
If you have a "Miracle Flipper" face-up on your side of the field, you cannot Special Summon another copy of "Miracle Flipper" with "Monster Reborn" or "The Shallow Grave".
If "Miracle Flipper" is removed from play when it is destroyed in battle, its effect will still activate and it will be Special Summoned onto the opponent's side of the field.