Hmmm, I'm not sure what the distinction is you're trying to make between systems and reservoirs in this case. For instance, a reservoir, as I define it, is an infinite source of energy at a given temperature. How is a "system" defined in this case?
Either way, all heat transfer processes are irreversible. Heat only flows in one direction, from high temperatures to low temperatures. You can never get energy from the low temperature reservoir going to a high temperature reservoir. Remember, the entropy of an isothermal process is:
S_{isothermal} = \frac{Q_{transferred}}{T_{constant}}
I think you were getting at the fact that the entropy processes of a heat engine operating between two reservoirs are:
S_{high temp} = \frac{Q_{in}}{T_{high}}
and
S_{low temp} = \frac{Q_{out}}{T_{low}}
I'm not exactly sure what you mean by "system," once again, but I think you mean something like finite sources at an initial given temperature? In this case, it's dynamic, and the lost work derived above for such a case is invalid. Basically, what would happen is this: the engine would run as long as T_{source} > T_{sink}, at which point it would stop producing work. The time it takes for that to happen depends on the heat storage capacity of both systems (cp and the mass of each system, ultimately the energy stored per unit temperature).
Update: one more thing, the
change in entropy of a system with finite heat storage is:
S_{2} - S_{1} = C LN(\frac{T_{2}}{T_{1}})
where C is the heat storage in unit energy per unit temperature (cp times mass). This expression only holds for solids and liquids. Using a gas reservoir would make it far more complicated, so I'm going to have to pass on deriving that unless your question specifically asks for that. Honestly, I'm not sure there's a straight forward way to derive that.