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It doesn't copy whether that permanent is tapped or untapped, whether it has any counters on it or Auras attached to it, or any noncopy effects that have changed its power, toughness, types, color, and so on

For one, Delighted Halfling is a better Cavern of Souls on a creature because for one green mana, Delighted Halfling is a 1/2 Halfling Creature with the ability to add one mana of any colour to cast a legendary spell that cannot be countered

Its most useful in control decks or budget builds that want to smooth out early turns without committing to full ramp spells

And Im not sure there is enough justification to put effort into trying to get that option on the table