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Not a node, but a proxy. Entry node's IPs in Tor are publicly known, so they are easy to censor. With Snowflake you create a proxy (bridge) between a censored user and an entry node, and since your IP is not listed as a node, you help the user bypass the censorship.
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In theory, nope. But if the user is doing something bad, a prosecutor could argue you helped them to do so. I don't know about any case like this involving Snowflake, and I am not a lawyer. You could be a target if you were to host material, which is not the case with Snowflake.
In case it helps, I've been running the extension with no trouble that I'm aware of for a few years.
My fever dream was Piastri catching up Norris, they both crash, and Hulkenberg wins, Hamilton p2 and Stroll p3.