I think it is a shame that the Internal Revenue Service acted that way. They should not act the judge, jury and executioner in cases they are involved. Some oversight need to be put in place so things like that don't occur anymore, so proofs of evidence can be kept around for the law to be applied.
The IRS did not have the right to delete the contents of the hard drive after a court order was issued. Whether or not the organization agreed with the ruling, it's important to remember that all organizations and individuals are under the law. The IRS does not have the right to pick and choose which laws they will obey.
The balance of powers is what protects our democracy, and the IRS is not above the law. The IRS must have accountability. The judicial system is designed in such a way that there are appeal processes and stays that can be sought to protect information during an appeal. The IRS should not be excused for breaking a court order.
The IRS never has the right to defy a court order. If our own government doesn't obey its own laws, that illustrates how little value our government places on its citizens and fairness under the law. If we are subject to the "nothing to fear, nothing to hide" logic, the IRS should be as well.