It does not matter how BADLY cargo is damaged carrier will always contest, that it had a market value.
A destruction certificate is required in the claim process if, for example, cargo arrived in rotten, water damaged, or non-usable condition, and you want to claim value for the unusable cargo from a carrier. Destruction certificate also proves, that cargo was not salvageable.
When there is a partial cargo total loss receiver rarely possess destruction certificate. Mainly due to the costs involved to pay to the third party, also destructions costs is difficult to recover from the carrier.
Not many are aware, that cargo (in particular foodstuff) can be destroyed in house and in house certificate can be issued to witness the fact. Receiver has to properly document the fact, quantities, method used and collect photographic or video evidence.
NOTA BENE some cargo ( batteries, electronics etc) need specific care to destroy, which can only be done by a certified third party service provider.
So, depending on the value of the cargo requiring destruction, you will need to decide whether you are prepared to pay a third party to destroy the cargo and issue a destruction certificate; or whether you destroy in house and issue an in-house destruction certificate.
Not having destruction certificate at all it is uphill battle to claim cargo total loss from the liable party.