The BBC is now showing a third image - so I believe the story is correct insofar as the building has been destroyed.
https://www.bbc.co.uk/news/live/world-europe-60746557
You mean the one that says “A photo supplied by Mariupol deputy mayor Serhiy Orlov which he says shows the theatre after the attack”?
That building has many windows. None are visible on the theater picture.