Blacks best response is to bring Nf6 out to threaten the pawn first before capturing
the center-counter
I don't really know if 2... Nf6 can be considered objectively better than 2... Qxd5, but it is a good alternative to recapturing with the queen.
I play the 2...Nf6 line a lot in blitz and if your opponent knows the lines it's not as solid as 2...Qxd5, which is perfectly playable.
the bad thing is black loses a tempo.
This isn't strictly speaking true. Black first wins a Tempo by answering the nondevelopping capture 2. exd5 by queendevelopment 2... Qxd5 and then white wins the tempo back with 3. Nc3 when black has to move the already developped Queen second time. Of course, if black goes 3... Qd8 (which has been played by some GM's in the past) he really ends tempo down but after 3... Qa5 or 3... Qd6 tempos are even.
But it's true that this Scandinavian opening violates the opening principle that you should not develop your Queen too early and has therefore never become one of the most popular responses against e4 at top level altough it's playable.
the bad thing is black loses a tempo.