I still don't think that the Game Terms of "Counter" and "Destroy" have anything to do with one another. However, if I was to concede that they did, it would only be to say that according to the definition of Counter, Destroy is a part of countering the spell. It is not the whole thing, only a small part of it.
First, the spell is not allowed to resolve. Then it is destroyed and sent to the discard pile. If you refuse to pay the Wardstone's cost, you still counter it, you just aren't able to do the destroy part of the Counter. So the spell fails to resolve and enter play, but it also doesn't get destroyed. Mass hysteria does indeed ensue, lol.
I think it just makes the most logical sense that Wardstone does not affect Countering a spell.