It's all about the order in which the spell cards resolves, the one who was activated sooner gets to activate first. So if you atacked me with one monster and i activated super rush headlong, then you activated your super rush, yours would activate first, since it was the last spell activated in the chain, my monster would get destroyed and my spell will fail since my target monster was destroyed.
Well your theory is correct but in the game its not correct and not fixed. even if you actived yours against your oppents, your oppentes get off wasting your one card. you cant counter it that way