Why would I want to enable it later? When I deploy production they ave enable_destroy. It's the same resource all the time and it must not be destroyed.
When I want to deploy a test system the resource can be destroyed after I am done.
Of course this is not really elegant code. It violates DRY, I need to make sure that my test resources have identical configuration as my production resources, except this one attribute.
Maybe your use case is different. I never change the prevent_destroy attribute during the lifetime of the resource.