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If you choose the second mode for Heartless Act, you choose which counters to remove from the creature, no matter who controls the creature

When that creature dies this turn, exile a number of cards from the top of your library equal to its power, then choose a card exiled this way

Counterfeits are not produced with this level of care, and this difference can be detected relatively easily with a magnifying glass

As the net result of both of these things (most of the time) is tapping the creature, destroying tapped creatures is done from time to time as a simple version

But unlike Mutate which needed preemptive FAQs to explain all the corner cases it could generate outside of Standard these modal cards are blissfully intuitive