i do not agree.

one can make the argument, that e.g. in a flash drive one can always read the voltage of a memory cell and interpret it either as a one or a zero. thus, there is always data on the drive its just "unorganized" , i.e. not containing any meaning, before you intentionally upload a file to the drive.

similarly, if you delete a file usually the pc just assigns those memory cells to be free to be overwritten, but the contents remains unchangend until another file is written ontop of it (this is also the reason why delete files can often be restored using special programms). to truly "delete" the data, you would have to overwrite all the memory cells with a new value. this however does not "destroy" the memory cells but rather assigns a new value to them.

this i very similar to matter. you can convert it from a structured form (e.g. wood) to an unstructured form such as CO2 and other gasses, but the individual atoms remain the same.

however, to really continue this discussion, we would first need to define what exactly "digitla data" means and what it means to destroy data.