If I attempt to cast Treachery on one of my opponent's creatures and he/she sacs the creature or otherwise removes it, Treachery never enters the battlefield and I am not able to untap any lands, is that correct?
That is correct. Since Treachery's target is illegal when it goes to resolve, it won't do anything or enter the battlefield and will go to the graveyard. since it did not enter the battlefield, its enter the battlefield ability will not trigger and you will not get to untap any lands.
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Scientists have calculated that the chance of anything so patently absurd actually existing are millions to one. But magicians have calculated that million-to-one chances crop up nine times out of ten.
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Scientists have calculated that the chance of anything so patently absurd actually existing are millions to one. But magicians have calculated that million-to-one chances crop up nine times out of ten.