Superior Numbers

Oracle Text

Superior Numbers deals damage to target creature equal to the number of creatures you control in excess of the number of creatures target opponent controls.

Card Rulings

8/1/2008 As you cast this, you target a creature and an opponent. The opponent does not have to be that creature’s controller.
8/1/2008 If the opponent becomes an illegal target before the spell resolves (but the creature doesn’t), the spell will still be able to access information about that opponent. It will resolve as normal and deal the appropriate amount of damage to the creature.
8/1/2008 If the creature becomes an illegal target before the spell resolves (but the opponent doesn’t), the spell will be unable to affect that creature. Although the spell will still resolve, it won’t deal any damage.