The rule "MSSQL Destructive Query" is designed to detect potentially harmful SQL commands that can result in irreversible loss of data in MS SQL databases. Specifically, it targets SQL statements such as "DROP TABLE", "DROP DATABASE", and "TRUNCATE TABLE" which are known to destroy or delete database objects. This detection is crucial for database security as these actions can be executed maliciously or inadvertently by authorized users with high-level permissions. To trigger this rule, the MSSQL audit policy must be enabled, which ensures that relevant events are logged and can be monitored. The rule uses specific event IDs (33205) associated with SQL Server to identify destructive operations and includes a condition that checks for the presence of keywords indicative of such actions. It also acknowledges potential false positives, particularly when legitimate administrative transactions are conducted by sysadmins.