Most do. Locals that extend handle (In other words, anything that isn't boolean, real, integer or code)
And you should destroy most handles as well as null them.
Only handles which are still used outside the function shouldn't be destroyed. Such as players, or units.
I do know this - xenforo dropped the ball by not keeping the vbulletin reputation comments as a feature. The loss of the Reputation comments data when we switched to Xenforo really was the death knell for the site when it came to all the users that left. I know I missed it so much and I got way less interested in the site when that feature was gone and I run the site.