Bug: Destroying a permanent before a tap effect resolves should block that tap effect
When an someone taps a permanent, and an instant then destroys that permanent, the stack of effects do not resolve properly. The tap is on the bottom of the stack, the instant goes on top of that, resolves first, but the tap still resolves even though the destroyed permanent no longer exists.
There are many examples, here's just one:
A player taps Krenko, Mob Boss. Opposing player plays an Instant with the effect of destroy creature. The proper resolution is the creature is destroyed first, countering the tap effect, as there is no longer any creature with a tap effect after the destruction effect occurs at the top of the stack. Instants should resolve first and counter the underlying tap in the stack.
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Rezzahan#77802
commented
Costs are being paid up front, this includes tapping the permanent if the cost requires it. So by the time any player can even think about responding let alone do so and have their response resolve, that permanent is long since tapped. This is very fundamental to Magic:
You cannot respond to the paying of costs. You simply do not have priority to do so, nor is there a timing window to interfere.
Furthermore, once an ability is put on the stack, it exists independently of its source. It may refer to its source for one thing or another when it resolves, but acting on that source in any manner does not affect the ability. If information is required about the source and the source no longer exists, the game uses Last Known Information (LKI) instead of current properties.
In your Krenko example, there is no tap to counter, that already happened. What you can do in regards to Krenko specifically, is to reduce the number of goblins, like by destroying Krenko, to reduce the number of new goblin token being created.