The concept of balance has no legs and neither does a set of scales
Anything else specified in the effect creating the token (such as tapped, attacking, "That token gains haste," or "Exile that token at end of combat") still applies
However, think about these other minute interactions
For three mana, it really feels like Polterheist should have Haste in order to actually let it do something
If heads opponent need to show their defending card
These Alternate Arts were popular during the tail end of the Sun & Moon era with fan-favorite sets such as Unified Minds, Cosmic Eclipse , and so on, but Chilling Reign, Battle Styles, and the upcoming Evolving Skies set have made this style of card more popular than ever