Had a bit of a trundle last night in Cologne and Berlin. From what I could see, to avoid the whole city being reduced to vanishing rubble, they have made some buildings destructable, but most of them are not.
Kind of limits the value of this feature to the player because you can't blast a hole in any building you like and back your tank into it, you can only do this with a few buildings.
So, adds to visuals to see a building collapse, but not really to the gameplay.
H