Previous Post odin created it originally to face down Celestials, so had to be greater then him!

In that issue and that instance was it ever written that way...and so yeah it makes sense that it should still be considered but

Every appearance after that the Destroyer was nerfed to a great degree...

So it's not like Aaron started the trend here...

Let's not forget that in that issue Odin took the power and life forces of all the Asgardians except for Thor!

That Destroyer was powered and controlled by Odin! It wasn't that powerful on it's own!
Odin made it much more powerful by being in it and using all of the Asgardians as a source of pwer plus the added incentive of being granted power from the Sktfathers.

Still it's not like a random nobody jumped into the Destroyer and took on the Celestials.