"burning" coins nowadays is done through using output scripts that can not be spent by consensus rules. that means using OP_RETURN to provably and undoubtedly burn coins. to spend these outputs, it requires a major protocol change that nobody will ever agree with.

the other way of "burning" coins is what others pointed out which is by sending to an address that was created from a base58 instead of using a private key. it means you write any string using base58 characters  then add its checksum.
what you read might have been about this. if some day 160-bit collision in HASH160 became possible and ECDSA were broken then it could become possible to spend these outputs BUT here is the problem: long before something like that happens bitcoin will have had switched algorithm for both of its cryptography functions so realistically it will never be possible.