While this is useful, whenever a Dragon enters the battlefield under its owner's control, this artifact gains a gold counter
Commander bannings are actually run by a separate organization, meaning it isn't an internal decision from Wizards of the Coast to ban a card it already knew was releasing before it even makes it to shelves
In Magic: The Gathering, Sephiroth is a card with a transformation gimmick
And since in most sets you only get a tapped creature by having it survive combat as an attacker, these rewards can actually be quite substantial
In these decks, Flood of Tears isn't just a mass bounce spell, it can even be a ramp spell, letting you pay six mana to "ramp" out a a haymaker like Void Winnower, Jin-Gitaxias, Core Augur, or Nicol Bolas, Planeswalker