Nope. A destructor must always be implemented. Even a pure virtual one.
That's because of how it works. virtual
applied to a destructor holds a different more meaning. Usually, a virtual
method isn't called if it's overriden in a derived class, but a virtual
destructor will still be called, so an implementation is required.
The =0
for a destructor only makes the class abstract, but, as stated before, an implementation is still required.