D&C 132 - "Destroyed" Meaning
The CES Letter misrepresents the meaning of "destroyed."
The 1830 Webster’s Dictionary defines “destroyed” to be “to cause to cease; to put an end to.”
In the words of section 132, unexalted beings will not “continue” in the family relationship after the resurrection (vv. 16-17, 19-20). In that context, all unexalted beings are "destroyed."
To demand that it be a physical death in mortality is unjustified. There is no timeline regarding the threat of being “destroyed.”
The CES Letter implies that Emma’s disobedience would elicit consequences that are different from the disobedience of another person (male or female), which is incorrect.