Is there any ->DESTROY of the tied class being called?

It depends where the @ary is defined. In the solution suggested by hdb, there is a DESTROY:

use warnings;
use strict;

print "--- Begin loop ---\n";
for ( @{ tie my @ary, 'MyArray', qw/ x y z /; \@ary } ) {
    print "<$_>\n";
    last if /y/;
}
print "--- End loop ---\n";

BEGIN {
    package MyArray;
    sub TIEARRAY  { my $c = shift; bless { arr=>[@_] }, $c }
    # largely borrowed from Tie::StdArray
    sub FETCH     { $_[0]{arr}[$_[1]] }
    sub STORE     { $_[0]{arr}[$_[1]] = $_[2] }
    sub FETCHSIZE { scalar @{$_[0]{arr}} }
    sub STORESIZE { $#{$_[0]{arr}} = $_[1]-1 }
    sub EXTEND    { $#{$_[0]{arr}} = $_[1]-1 }
    sub CLEAR     { @{$_[0]{arr}} = () }
    sub POP       { pop @{$_[0]{arr}} }
    sub SHIFT     { shift @{$_[0]{arr}} }
    sub PUSH      { my $o=shift; push @{$$o{arr}}, @_ }
    sub UNSHIFT   { my $o=shift; unshift @{$$o{arr}}, @_ }
    sub EXISTS    { exists $_[0]{arr}[$_[1]] }
    sub DELETE    { delete $_[0]{arr}[$_[1]] }
    sub UNTIE     { %{$_[0]}=(); return }
    sub DESTROY   { %{$_[0]}=(); return }
    sub SPLICE {
        my $ob  = shift;
        my $sz  = $ob->FETCHSIZE;
        my $off = @_ ? shift : 0;
        $off   += $sz if $off < 0;
        my $len = @_ ? shift : $sz-$off;
        return splice(@{$$ob{arr}}, $off, $len, @_);
    }
    # debug stuff:
    use Class::Method::Modifiers qw/around/;
    use Data::Dump qw/pp/;
    my @m = qw/ CLEAR DELETE DESTROY EXISTS EXTEND FETCH FETCHSIZE POP
        PUSH SHIFT SPLICE STORE STORESIZE TIEARRAY UNSHIFT UNTIE /;
    for my $m (@m) {
        around $m => sub {
            my $orig = shift;
            my $self = shift;
            my @args = @_;
            if (wantarray) {
                my @rv = $orig->($self, @_);
                print STDERR $m," ",pp(@args)," => ",pp(@rv),"\n";
                return @rv;
            } # else
            my $rv = $orig->($self, @_);
            print STDERR $m," ",pp(@args)," => ",pp($rv),"\n";
            return $rv;
        };
    }
}

__END__

--- Begin loop ---
TIEARRAY ("x", "y", "z") => bless({ arr => ["x", "y", "z"] }, "MyArray
+")
FETCHSIZE () => 3
FETCH 0 => "x"
<x>
FETCHSIZE () => 3
FETCH 1 => "y"
<y>
DESTROY () => undef
--- End loop ---
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