Source of triggered ability/tabernacle/upkeep triggers

[TheShop]

I control a smokestack with 2 counters and the tabernacle at pendrell vale(magus and pendrell mists have same oracle save destroy/sacrifice).  My opponent starts his turn, untaps his two lands and 2 Goyfs.  It is now his upkeep.  My understanding is that the source of the (destroy goyf unless he pays 1 mana) trigger is his goyf and not my tabernacle.  This means he gets to put it on the stack first(he being the active player)...then smoke goes on the stack(source is mine, nonactive player)...so smoke resolves first, he sacs 2 goyf, Goyf upkeep then resolves...he choses not to pay mana for dead Goyfs.

Opponent ends his upkeep with 2 untapped lands.

This scenario would end with 2 tapped lands if my tabernacle is the "source" of his goyf's upkeep trigger right(because I would stack trigger in opposite order)?  Is my tabernacle the source of the trigger or is his goyf?  I think his goyf is the source here...as much as I want the source to be my permanent.  Does energy flux work the same way(making the source of triggers my artifacts rather than opponent's flux)?

Thank you for taking the time to answer.  This hasn't ever come up in an officiated game for me...Considering these effects for legacy.

[Tempus]

Tabernacle (Magus or Pendrell) let creatures gain an ability.
So to answer your question: His goyfs are the source of the trigger, so he ends up with 2 untapped lands in your scenario.

It's the same thing for Energy Flux and Kataki, War's Wage.