Terastodon — ruling 1

If a targeted permanent has indestructible or regenerates, its controller won't get an Elephant token for it. Similarly, if the targeted permanent is destroyed but a replacement effect moves it to a different zone instead of its owner's graveyard, its controller won't get an Elephant token for it.

Terastodon — ruling 2

The targeted permanents may be controlled by different players.

Terastodon : règles, fonctionnement et interactions (MTG)

Terastodon is one of those cards players keep asking about. Here is, in plain words, what its official text says, the rulings published by Wizards of the Coast, and the combos players actually run.

Official card text

When this creature enters, you may destroy up to three target noncreature permanents. For each permanent put into a graveyard this way, its controller creates a 3/3 green Elephant creature token.

How it works : Terastodon

Original English text — Wizards of the Coast / Scryfall

#1July 1, 2013· Wizards of the Coast
If a targeted permanent has indestructible or regenerates, its controller won't get an Elephant token for it. Similarly, if the targeted permanent is destroyed but a replacement effect moves it to a different zone instead of its owner's graveyard, its controller won't get an Elephant token for it.
Card named in this ruling
Elephant
#2March 1, 2010· Wizards of the Coast
The targeted permanents may be controlled by different players.
No other card is named in this ruling.