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If "Morale Boost" and other Equip Spell Cards are destroyed at the same time with "Harpie's Feather Duster" or "Heavy Storm", "Morale Boost" does not inflict any damage.
While your "Morale Boost" is active, and you activate your opponent's Equip Spell Card that you had because of "Exchange", when that Equip Spell Card is removed from the field it is you that takes the damage.
"Morale Boost"'s effect includes when monsters are equipped to "Relinquished" or "Sword Hunter", and when such equipped monsters are removed from the field.
"Morale Boost"'s effect includes "Kisetai", and Union Monsters equipped to another monster by their own effect, and when such equipped monsters are removed from the field, and when Union Monsters "detach" and become monsters again.
"Morale Boost"'s effect includes when you equip an Equip Spell Card to your opponent's monsters, and when such cards are removed from the field.
The effect of "Morale Boost" includes when monsters are equipped to "Relinquished" or "Sword Hunter", and when such equipped monsters are removed from the field.
"Morale Boost"'s effect includes when you Summon "Guardian Elma" and resolve her effect.
The effect of "Morale Boost" includes "Kisetai", and Union Monsters equipped to another monster by their own effect, and when such equipped monsters are removed from the field, and when Union Monsters 'detach' and become monsters again.
"Morale Boost"'s effect includes when "Tailor of the Fickle" is used.
The effect of "Morale Boost" includes when you equip an Equip Spell Card to your opponent's monsters, and when such cards are removed from the field.
Multiple "Morale Boosts" are cumulative.
The effect of "Morale Boost" includes when you Summon "Guardian Elma" and resolve her effect.
If "Morale Boost" is destroyed at the same time as an Equip Spell Card, the effect of "Morale Boost" does not apply.
The effect of "Morale Boost" includes when "Tailor of the Fickle" is used.
If "Morale Boost" is negated when an Equip Spell Card is played or destroyed, the effect of "Morale Boost" does not apply.