feat: [#162] achieve architectural consistency by migrating destroy command to controllers layer

- Convert destroy handler from factory pattern to ExecutionContext pattern
- Migrate from src/presentation/commands/destroy/ to src/presentation/controllers/destroy/
- Update router to use controllers::destroy::handle() consistently
- Remove old commands/destroy directory to match create command migration
- Fix clippy documentation issues with proper backticks and Errors section
- All tests passing: 1194 library tests + 267 documentation tests

This completes the architectural consistency goal where both create and destroy
commands now use identical ExecutionContext pattern in the controllers/ structure,
eliminating the mixed pattern approach that existed before.

Author: josecelano