For anyone doubting that elders were instructed to destroy records, see the following letter brought to light by the ARC:
http://www.childabuseroyalcommission.gov.au/downloadfile.ashx?guid=a7bc923d-41b0-4b46-89df-00e45f61da97&type=exhibit&filename=WAT.0001.004.0049&fileextension=pdf
Nobody is arguing that elders have never been instructed to destroy certain information. The above letter is talking about written records that potentially could be requested by individuals under laws like the UK's Data Protection Act. The WTS wants to protect elders and themselves from legal exposure were some numpty elder has written some personal and/or defamatory comments in their JC notes.
A side benefit of this is of course plausible deniability were records to be subpoenaed in a civil or criminal case.
BOEs have had separate instructions about record keeping specifically to do with child abuse cases. This is different to the instructions above.
The most recent letter in the UK, the one being referred to in the Mirror article, is the yearly reminder on auditing the congregation and elders' files to ensure any of the records that are discussed the letter referenced above have been destroyed. It specifically excludes records related to child abuse.
There are many questions that could be asked about what the processes described above that would be embarrassing to the WTS. There are also plenty of questions that could be asked as to why the WTS in the UK has not instructed BOEs to maintain all their records in line with the direction provided by the UK Inquiry that will be doing a similar task to the ARC. There are many questions that could be asked about how accurately the instructions are followed to ensure that records vital to child abuse are not accidentally destroyed. All of these questions could be based on an accurate representation of the clear instructions from the WTS without spinning them to infer some top down systematic cover up and destruction of records related to child abuse.