N‐Methylacridinium Salts: Carbon Lewis Acids in Frustrated Lewis Pairs for σ‐Bond Activation and Catalytic Reductions

N‐methylacridinium salts are Lewis acids with high hydride ion affinity but low oxophilicity. The cation forms a Lewis adduct with 4‐(N,N‐dimethylamino)pyridine but a frustrated Lewis pair (FLP) with the weaker base 2,6‐lutidine which activates H₂, even in the presence of H₂O. Anion effects dominate reactivity, with both solubility and rate of H₂ cleavage showing marked anion dependency. With the optimal anion, a N‐methylacridinium salt catalyzes the reductive transfer hydrogenation and hydrosilylation of aldimines through amine–boranes and silanes, respectively. Furthermore, the same salt is active for the catalytic dehydrosilylation of alcohols (primary, secondary, tertiary, and ArOH) by silanes with no observable over‐reduction to the alkanes.