there is multiple ways to burn. one of them is the one you mentioned - you create address and destroy private key, but another - you can just send them to this default address: 0x0000000000000000000000000000000000000000
Yeah that would be more transparent when they send it to the default address,because if these coin developers has sent those random wallet we cannot be sure that they dont have the private keys
Actually i never mentioned creating a random wallet and 'destroying' the private key. I wouln't call that 'burning' coins.
That would require trust. In my eyes thats more of a planned scam than real (proofed) burning.
There might not always be a 'default' address (0x00..0) you can choose from, depending on the currency.
But there are still ways to either choose an
obvious burning address or mathematically prove that there is no private key for a specific (valid) address.
For further information:
https://bitcoin.stackexchange.com/questions/1851/how-to-generate-a-valid-bitcoin-address-for-destroying-bitcoins