Final answer:
The effect of obtaining a Scrap Soul at Tier 3 is that your team counts as having 2 additional Scraps, and it also grants 8 gold. There were no changes to the Scrap Soul on the 12/8/21 update, so it retains the same benefits.
Step-by-step explanation:
Obtaining a Scrap Soul at Tier 3 will result in two primary effects for your team. First, it counts as if your team has 2 additional Scraps, which can be a significant advantage in gameplay by enhancing the number of Scraps for synergy bonuses. Secondly, as of the update on 12/8/21, it also grants 8 gold as an additional reward. The correct option from the provided choices in your question is A) Your team counts as having 2 additional Scraps. Also grants 8 gold.
There were no announced changes to the effect of Scrap Soul in the update mentioned. Therefore, the effect of the Scrap Soul remains the same before and after the 12/8/21 update, and it still provides the same amount of gold in addition to the strategic advantage.