Atoms make up everything, but does that mean that everything is atoms? I don't look at my computer or my strawberry frappuchino and say 'these are both just a group of atoms' and truly believe that. An object is made of atoms, but that's because you look deep down into it and it has to be made of something or you're going to encounter that its made of nothingness, which the counterparts of atoms must reach if you dig down deep enough...I don't think an object is what it is made of (atoms) but instead what you see and register it as. I see my frappucino as a frappucino, not a bunch of atoms vibrating to generate heat and whatnot.

So I suppose your saying 'is it possible to destroy or create' in the sense that even if you destroy a building, its still that building, but it's just a new form of itself (i.e. rubble and dust and ash)? I don't know, but when you're destroying, you're also creating: your destruction creates "flattened building" from the original "building".

Not to mention e=mc squared, can't destroy matter or energy, only convert it.