The official reason destructors are discouraged from throwing exceptions is that one reason destructors get called is that something already threw an exception, and there is currently no way to handle two exceptions in flight at once, so in that case the process gets killed.

It's also true that with more experience, we've figured out that cleanup code is special. When I throw an exception during normal processing, I want to abandon what I'm doing. But if I discover that one step of a destructor cannot be completed, I do not want to abandon the rest of the cleanup. If I throw an exception in a destructor, I can't come back later to finish any remaining steps.

And, as I asked earlier, if I throw an exception because I can't close a file, what do I expect the exception handler to do? I guess it could try closing the file again, but I'm not going to hold my breath on that working. Perhaps the file is on a network share and the network's gone down. Perhaps closing the file will involve writing some cached data to disk, but the disk is full. In my experience, in this case your only real options are "ignore it, either because there's nothing you can do or because you're already dealing with an exception and you've simply discovered another symptom of the original problem" or "kill the program because there is no hope." You can log the fact that a step failed, but remember that it's possible for logging to fail, if the disk is full.