Of course. This was a strawman argument. Nobody was claiming that Lois Lerner was going around destroying computers and mainframes that contained incriminating e-mails. The point is that somebody in the Obama Administration destroyed those computers and mainframes. That was not denied by Lois Lerner's attorney.
I have had hard drives fail for various reasons over the past 20+ years. My emails were gone, files corrupted.... While working for a large corporation, on at least two occasions I was able to get everything recovered by their IT departments. On my personal computer I had similar failures and was ultimately able to recover my “lost” emails and other data with very little actually irretrievably lost. There is no way the IRS story holds up - this is a coverup that makes Nixon’s lost/erased 18 minutes of tape child’s play. It would be like saying all the Whitehouse tapes had been damaged beyond repair - anybody think Congress would have bought that with Nixon?