First off, a reminder: The IPTC spec clearly distinguishes "Location Created" (position of the photographer) vs "Location Shown" (main subject seen in image).
No camera or GPS unit can set these GPSDestXYZ EXIF tags. They are about a subjective concept. You need software in post-processing to tell what is the "Location Shown". I don't know any software that supports this.
Unfortunately, the EXIF spec does not clearly specify what "destination" means in these GPS IFD tags 19-26. The Metadata Working Group recommends using them for "Location Shown". Reference: Section "5.8 Location" of "Guidelines For Handling Image Metadata" Version 2.0 from November 2010.
A digital compass is useful to set
GPSImgDirection. A GPS unit is useful to set "Location Created" coordinates, and
GPSTrack if the photographer is moving. "Location Shown" and therefore the GPSDestXYZ tags can't be determined automatically.