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They don't copy whether that creature is tapped or untapped, whether it has any counters on it or Auras attached to it, or any non-copy effects that have changed its power, toughness, types, color, and so on

Wave of Reckoning actually works as intended, for the most part, though your commander treats it as a power doubler

Lumra, Bellow of the Woods is costed at six mana, which isn't that hard to reach for ramping green decks

It even sees occasional play in Vintage Sultai decks, but its kind of absent outside of those two formats

It seems like a simple effect, but theres some important points to note

It's not a mana source, it's a retirement plan