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Q u o t e:
Life Tap changed to - You Life Tap for 20% of your total health, converting 75% of that into mana.

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Currently in LIve, my Lifetap in my destro spec that lacks imp lifetap converts 2441 health into 3876 mana. If this change would be enacted now I would be converting 4494 health into 3371 mana. So the health cost would be nearly double, while returning a moderate amount less mana.

Now, of course in Cata health pools are going to be much larger which means the mana returns will be bigger.... but the health cost is going to be much much higher as well. So looks like LIfetap is going to really hurt in Cata.

Life Tap scaling with spellpower was proving hard to balance. We buffed Drain Life as well, so you should be able to Life Tap once and then Drain Life your way back up.