One of the nice things about SELFDESTRUCT was that it cleaned up state. Changing it from clearing balance to leaving balance untouched in a probably-dead address removes that nice benefit.
If the only reason to change this behavior is just to avoid creating a burn event then I feel like we would be better off not adding this complexity and instead just not including a burn event. ETH is still functionally being burned here in almost all cases (except the even more exotic CREATE2->SELFDESTRUCT->CREATE2 you mentioned), just as it is when someone sends to 0 address. We would just be adding complexity in order to be “technically correct” without meaningfully changing anything.
There is also concern that someone has a contract out there that uses CREATE2 and SELFDESTRUCT and depends on the ETH being cleared during this operation, and by not clearing the ETH we break the contract. For example, they may re-use addresses for usability reasons and burn ETH as a way to punish some behavior, but if we leave the ETH in the account then the ETH may become recoverable by an actor that should be punished.
Personally, I go the other direction and prefer to account for any burns we reasonably can, even if they are “technically incorrect”. For example, I would include transfer to 0 or any of the precomile addresses in burns if it were me. Also to 0xdead... and other similar constructed addresses like 0xcafebabe... and the like.