Board Thread:Fun and Games/@comment-23758952-20130927015655/@comment-4867780-20140707002035

It says it can burn conceptual entities, not concept themselves (which explains the lack of conceptual references in the applications).

Well, Eternity and Infinity are very high-level Nigh Omnipotents (Concept Manipulation), and Living Tribunal is as close to Omnipotence as one can get (Concept Lordship).

So there's very little chance Conceptual Destruction would work on any of them.