Re: A tactic not to win but to deprive enemy his or her victory(rare circumstances)
Yes all buildings in the province get destroyed when the peasant rebellion win or when it's a tie between players.
To do this tactic(scorch earth) you only need at least 1 revolt marker which means at the very least a single taxation before you tax it again(1 revolt marker is already in it) in which case you will fight with at least qa single peasant army after which in the event you're successful the marker gets added(but the tactic is relying that you fail instead) or the province gets neutralized.
Actually I've played almost 20 games of Shogun and I'm only forced to do this tactic once. None of the other players had thought that I would do this. I basically destroyed the buildings(a castle and a temple) in a province by instigating peasant rebellion to deny another player his points as he was expected to attack it and I built another castle and temple in two other provinces in the same region in the same season afterward to regain building dominance in the region.
If you are bound to lose a precious province might as well burn it to the ground and let the would attackers grind their teeth