One problem in yugioh, is that it uses normal words for its game mechanics, and doesn't capitalize or italicize many of them.
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As far as i know, there are no manually activated effect that are activated (spontaneously) in the resolve effects portion.
So then, it might be said that sub-step 5 exists only when necessary. So if Dark Ruler Ha Des is attacking a Sangan, and no other effect are involved. "Destroyed" in a game mechanincs term is happening at the same time as being sent to the graveyard.
That is to say "Destroyed" in the usual sense refers more to a monster leaving the field than to it dying in battle.
So Dark Ruler Ha Des' idea might have been:
"Any monster, that has lost in battle to a fiend monster on your side of the field, has its effects negated"
But then, one has to define "lost." Its not going to negate Spirit Reaper's effect, so we need to say "Lost" means "is going to be destroyed"
But then, you get a run on text that gets shrunk to just "destroyed".
A similar issue with words was with Kuriboh, it says "inflicted" but you don't wait it till damage has been inflicted to reduce it to zero.
http://www.cogonline.net/threads.18173
I.E. "Destroyed (As a result of battle)" isn't necessarily past tense, it doesn't have been destroyed already to be referenced as "destroyed"