Hans;
Actually, this is not the case on later Mac models, as the OS controls the fan cooling system. So you can really destroy the Mac by overheating it. I think it may have happened to a MacBook Air here - there were problems with the software in earlier models. Suddenly, it would no more reboot. It happened on a very hot day. Eventually, the motherboard, or something had to be replaced.
One can also destroy the Mac by making a poorly written KEXT (kernel extension). It is too slow to let all stuff run as programs, so one can make an extension to the kernel itself, running without the normal kernel checks then. If it sabotages the kernel, then the cooling system may not run properly. I'm not sure this has happened, but it is a theoretical possibility, in fact mentioned on the Darwin-kernel list.