Imagine a miner mines a block full of transactions, and those transactions paid a total of 3.5 BTC in transaction fees.
Imagine that miner sets his block reward to 25 BTC (instead of 28.5 BTC).
Couldn't you say that the 25 BTC block subsidy was created, and that 3.5 BTC in fees were mined out of existence?
For further clarity, imagine the miner sets his block reward to 0 BTC. Then there's no question that the fees have been destroyed.
Sure, it doesn't involve fire, explosions, or lasers which is a pity...
Something to consider for Bitcoin Core 0.10.