We know that if a Devil Fruit user dies, their fruit reappears (see In One Piece, does a Devil Fruit reappear after the user dies?). However, this doesn't answer the question of what happens when the fruit gets destroyed without being eaten. I don't know if that's even possible, but I imagine so with sufficient effort.
If a devil fruit is destroyed, would the fruit reincarnate in a nearby fruit (the same as when the user dies), or would it be destroyed for good?