@Cymelion:
So what do people think would happen if you destroyed/cut up/burned a Devil Fruit?
Would it reincarnate elsewhere or if you destroy the fruit do you destroy the power?
I feel like Oda sort of already answered this for us in the Punk Hazard arc. Consider what we saw with Smiley's Axolotl fruit and Caesar Clown's references to Vegapunk's "bloodline" research.
It seems to me that Devil Fruits are created in much the same way that great people are created in the world of One Piece: Inherited Will. My feeling is that if a Devil Fruit is "destroyed", then one of its closest "relatives" will inherit its power and become the new Devil Fruit. I think that this is supported by what we saw happen with the Axolotl fruit if we assume that the apples in the bag we saw were "related" to the original Axolotl fruit that Smiley ate. By "related", we could mean that they are siblings or from the same family; came from the same plant/family of plants.
Assuming all of this, I still have no explanation for the "first" Devil Fruits. Why and how they were created is, I think, anyone's guess.
In response to your question: I think that if the Mera Mera No Mi is destroyed in this arc , then it will "reincarnate" in one of its closest "relatives" through the process of inherited will. Furthermore, I am assuming that this is what happened when Ace died, immediately producing the Mera Mera No Mi which Doflamingo eventually got his hands on and that we saw at the end of Chapter 700.