REB and Erayo

[tehmajickguy]

This scenario just came up in testing a lil while ago and I wasn't entirely sure about what happens:

Its the end of my opponents turn and he has an erayo in play and 2 spells have been played. At EOT I tried to REB the Erayo and in response he plays a spell and flips Erayo, what happens? Since it changed into a different kind of permanent with a new name, is the REB countered by state based effects?

[Jacob Orlove]

REB would still kill the Erayo. It destroys a blue permanent, and that hasn't changed.

[Gabethebabe]

btw State-Based Effects do not counter anything, anytime, anywhere.

[Matt]

Whenever an opponent plays a spell for the first time in a turn, counter that spell.

REB has already been played, so flip-Erayo's triggered ability will not trigger.