It doesn't copy whether that permanent is tapped or untapped, whether it has any counters on it or any Auras or Equipment attached to it, or any non-copy effects that have changed its types, color, power and toughness, and so on
You could have four Elsa Ice Surfer, four Elsa Queen Regent, four Elsa Spirit Of Winter, and four Elsa Snow Queen if you wanted
The front side of the card sets up the backside of the card, just like catching a fish sets up your dinner for the night
That tends to happen with cards that players have no recourse to play against or around
Sagas also get their first lore counter when entering the battlefield, so if you flip Terra, Magical Adept with Moonmist you'll get Esper Terra with zero lore counters
An Aura put onto the battlefield this way doesn't target anything (so it could be attached to a permanent with shroud, for example), but the Aura's enchant ability restricts what it can be attached to