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Tapa (Unknowns, Coupled) (999)

Instruction:
Shade some empty cells black; cells with numbers cannot be shaded. All black cells connect along edges to create a single connected region. (It is permissible for the region to touch itself at a corner, but touching at a corner does not connect the region.) No 2×2 group of squares can be entirely shaded black.
Numbers in a cell indicate the lengths of contiguous black cell groups along the "ring" of 8 cells touching that cell (fewer for cells along the outside edge). If there is more than one number in a cell, then there must be at least one white (unshaded) cell between the black cell groups. The numbers are given in no particular order. As a special case, if the number given in a cell is a zero (0), it means that none of the cells around that cell can be shaded black.
Some non-zero numbers have been replaced with question marks ('?'). Their value is for you to determine.
The two grids are marked with the same pattern of gray cells. Corresponding gray cells in both grids must be shaded identically in both grids; corresponding white cells in both grids must not be shaded identically in both grids. (Cells with numbers will be clearly indicated as gray or white.)

Reference: WPF (1)

Examples:
WPF Puzzle GP 2021 - Round 2 (166)
Parent puzzle:
Tapa (Unknowns)