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Describe the Bug:
Power Sink doesn't counter the spell it targets when when that spell's controller doesn't pay . In this case, it also only taps X lands that player controls or just deducts X mana from that player's mana pool instead of tapping all lands that player controls and emptying that player's mana pool.

I'm assuming the X tapped lands / mana from pool are simply used to pay for .

Which card did behave improperly ?
Power Sink

Which update are you using?(date,name)Which type(Duel,Gauntlet,Sealed Deck)
CoRM15 mini, duel

What exactly should be the correct behavior/interaction ?
Power Sink counters the targetted spell, taps all lands that spell's controller controls and empties that player's mana pool unless that player pays .

Are any other cards possibly affected by this bug ?
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I confirm this partly as the spell is not countered and the lands not tapped if when you are asked for x if you afford,have the mana to pay x but you don't.If you can't pay x as x is too much for your mana then the spell is countered and all lands get tapped.

Well, this one was still in part hardcoded.
I made a new code in 139e991 and tested a bit and it counters the spell, so consider this fixed.

Counters the spell, but doesn't force lands to be tapped. Ex. AI cast a spell with cc 2 leaving 1 untapped land. I cast Power Sink with x=2 and spell was countered but land remained untapped.

Doesn't empty mana pool either.

This was my fault; counterspell_resolve_unless_pay_x() was misdocumented, so this was tapping lands and emptying mana only if was paid. The difference didn't matter for any other card. Fixed it to work according to its documentation (and made Power Sink empty artifact-only-colorless-mana from Mishra's Workshop, too) in 88bb38f.