Cyprus finally got a revised bailout plan last week. It taxes big, uninsured bank depositors to pay part of the cost of restructuring the country’s two biggest banks while leaving the savings of smaller, insured depositors untouched. But just days before, Cyprus, with the blessings of the smartest bankers and smartest finance ministers in Europe, came within a whisker of adopting a truly reckless plan that would have taxed small savers, undermined deposit insurance and risked sparking disastrous bank runs elsewhere, notably Italy and Spain, the euro zone’s third- and fourth-largest economies.