Tengu format ruling
Tempest Magician
Card effect (current official text)1 Tuner + 1 or more non-Tuner Spellcaster-Type monsters
When this card is Synchro Summoned, place 1 Spell Counter on it. Once per turn, you can discard any number of cards to place 1 Spell Counter on a monster(s) you control for each card you discarded. You can remove all Spell Counters on the field to inflict 500 damage to your opponent for each removed Spell Counter.
Rulings
- If 3 cards are sent, you can: place 1 Counter on 3 different monsters, or place 1 Counter on 1 monster and 2 Counters on a different monster, or place all 3 on 1 monster.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.