This card's OCG and TCG rulings contradict each other. Differences The OCG text states that the cards are sent from the hand to the Graveyard. The TCG text states that the cards are discarded

OCG Rulings

• Sending cards from your hand to the Graveyard is a cost to activate the effect of "Tempest Magician" which places a number of Spell Counters equal to the number of cards sent to the Graveyard.^[1]

• The effect of "Tempest Magician" which places Spell Counters equal to the number of cards sent to the Graveyard does not target.^[1][2]

• Removing all Spell Counters from the field is a cost to activate the damage-inflicting effect of "Tempest Magician". This effect may be activated multiple times during the same turn.^[1]

• When the damage-inflicting effect of "Tempest Magician" is activated, all Spell Counters are also removed from the opponent's side of the field as the cost.^[3]

• The effect of "Tempest Magician" can only place Spell Counters on cards that can hold Spell Counters. You cannot place Spell Counters on a monster like "Sangan" which cannot hold Spell Counters.^[4]

• If the effect of "Tempest Magician" is to place multiple Spell Counters, then you may distribute the Spell Counters between different monsters.^[2]
  • Example: If you send three cards from your hand to the Graveyard to activate the effect of "Tempest Magician", then you can place one Spell Counter on one monster and two Spell Counters on a different monster; or, you can place all three Spell Counters on one monster; etc.^[2]

References

1. ↑ ^{1.0 1.1 1.2} Konami FAQ: Synchro Monster > Tempest Magician
2. ↑ ^{2.0 2.1 2.2} Konami FAQ: Can the effect of "Tempest Magician" place Spell Counters on multiple monsters?
3. ↑ Konami FAQ: Do you also remove Spell Counters from the opponent's field as an activation cost for "Tempest Magician"?
4. ↑ Konami FAQ: Can the effect of "Tempest Magician" place Spell Counters on cards like "Sangan"?