Well, a proof-of-burn goes to the miners, at least that's what nprofile1qqspqflat0pmtegvnqqdfz7g4nau9yxcnwzhcl8p24e22uzgcnq9trsppemhxue69uhkummn9ekx7mp0qyg8wumn8ghj7mn0wd68ytnddakj73h7976 (nprofile…7976) proposes in his paper. So it's not permanent destruction of sats.
But it's still a much stronger signal than a regular zap, because no one miner is guaranteed to mine the next block.
