Tengu format ruling
Hand Destruction

Card effect (current official text)Each player sends 2 cards from their hand to the GY, then draws 2 cards.
Rulings
Each player sends 2 cards from their hand to the GY and draws 2 cards.
- Sending 2 cards from the hand to the GY is NOT a cost.
- Sending a card to the GY is not the same as discarding it.
- Dragon-Type monsters sent to the GY do not count towards Super Rejuvenation.
- Dark World monsters will not activate, since they must be discarded to the GY.
- If a player is unable to draw 2 cards (because they have 1 or 0 in Deck), they lose the duel.
- if a player does not have 2 cards in hand to send to the GY, then neither player sends any cards from the hand to the GY nor draws cards.
- This card CAN be activated while Macro Cosmos is active. The cards are removed from play instead.
- You CANNOT ACTIVATE Hand Destruction:
- if either player has fewer than 2 cards remaining in their Deck.
- while Protector of the Sanctuary is face-up on the field.
- if activating (playing it face-up) it would cause you to have fewer than 2 cards in your hand.
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Tengu forum — sourced change requests get reviewed.