No worries, I misread.

Now, to attempt to finish answering your question:
The firewall only stops a duplicate from logging on to the node (i.e., 'present' in the node with one's icon). Like you say, this isn't the same as just having a subscription to that node. If neither you (with spoofed Access ID) nor the real admin (with identical real Access ID) are in the node, then I'm not sure.

Presumably, the node *could* allow multiple subscriptions (and certainly commands/data requests) from the same Access ID; there are some legitimate situations where this could happen.
In that case, the node would (IMO) blindly function normally; your subscription would do what it's supposed to, while the real admin's subscription would do its own thing. The 'wires' would not get crossed with *pre-existing* subscriptions.
Finally, you raised a third issue: if someone calls the node and says, 'send this message to Access ID #xxx', where would the node send it? Honestly, I'm not sure.

AFAIK, we really aren't told how routing works in Matrix 2.0. Logically, this kind of hand-off request must happen constantly, and if a node had two options, it could send to both or neither. :/ Note that Persona Access ID isn't the same as node (device) Access ID.
Personally, I recommend that you not get *too* realistic or technical with the Matrix rules. If you think it's cooler/better/etc. for traffic to be duplicated, tell your players that's how it works and be consistent. If you'd rather require Capture Network Traffic actions for that kind of traffic hijacking, do *that* instead.
Another good question. It appears that devices are registered with the MSP in order to connect to the commcode. Presumably, this means you tell the MSP your *device* Access ID(s), and it receives and relays commcode calls. In that case, spoofing the device's access ID could let you receive someone's calls, whether they originate via commcode or direct device Access ID (as always: IMO). To prevent this, the nodes could be configured to require authentication of some kind (as simple as a password, as complex as a biometric).
(This is all just my best guesses and memory of the rules; I could easily be wrong.

I know this post is a mess, but I haven't the time to edit just this moment.

)