Can Profiteer target the same card to disempower it and then empower it again? Mostly relevant with cards like Tail-Cloaked Matriarch

Yes, Profiteer can target the same card for both the disempower and the empower. The ability says "disempower something you control" and "empower a legend, unit, or gear" — there's no restrictive word like "another" or "different," so the same card qualifies for both roles.

Here's how it works with Tail-Cloaked Matriarch specifically:

1. Matriarch must already be empowered when you play Profiteer — otherwise you can't disempower her (Rule 827: "You can't disempower something that isn't empowered").
2. Profiteer's trigger resolves, processing instructions in order: first disempower Matriarch (removes the status), then empower her (grants it again).
3. Because Matriarch went from not-empowered → empowered, she "became Empowered" — her "When I become [Empowered]" trigger fires, letting you play a unit from trash again.

So yes, this works as a repeatable engine: have Matriarch empowered, play Profiteer, disempower+re-empower Matriarch, trigger her ability, get a free unit from trash each time. Just remember she needs to start already empowered or this won't get off the ground.