CREDIT To Engima for sharing the location of the "Second Heart" much appreciated.
Cyberpunk 2077 - V For Vendetta Achievement/Trophy Guide
Make a manual save before spending money and attribute points, so you can get them back after you have obtained the achievement / trophy.
1. Body Attribute Level 16 Required
2. Street Credit Level 49 and €$42,000 is required to buy the "Second Heart".
3. Fast travel to "West Wind Apartments" you can find lots of enemies their.
4. In order to obtain this achievement you need to kill the enemy that killed you within 5 seconds in order to obtain this achievement.