Sub-optimal Payments
I agree with Nathaniel here. The only difference I tend to have is that I don't separate “on the stack” versus “resolved” as the line between “you can change” and “you can't”. My line more depends on what's happened since payment.
For example - if I'm tapped out and my opponent casts something, I'll usually let them change up until the end of the turn, or until they do something like draw cards which may change what they need. If they've cast something and, as I'm thinking, they change their mind, I'll probably allow it in most cases. Cases where I wouldn't would be if the change in mana changes my decision. As you can see it's pretty woolly.
Ultimately, the decision you're faced with is “are they just correcting a brain fart or not”.
In every instance, I'll make a point to suggest they take more care in future, just in case it's a competitive event.
And as Nathaniel said, if a player calls me because he doesn't want to allow a take back, I'll tend to disallow the take back. (unless it was something like “I'll cast Wrath with this, no wait, this mana”)