The burning address is an address whose private key cannot be accessed and therefore currencies cannot be sent through it. You can send either through an address that contains a private key that has been destroyed or cannot be created or by using script.

Unless something changes in the code, even Miners will not be able to do anything, you may need a attack of 51% and forget about the past transactions, which is similar to the impossible.

Bitcoin address = version + RIPEMD-160(SHA-256( Public Key )) + checksum

any address follow that rule without private key will be valid.