Consider the following example:

#include <atomic>
#include <thread>

int main() 
{
  auto ptr = new std::atomic<int>{0};
  auto t1 = std::jthread([&]() {
    (*ptr).load();  // #1 
  });
  auto t2 = std::jthread([&]() {
    using Atomic = std::atomic<int>;
    (*ptr).~Atomic();  // #2 
  });
}

Since neither `#1` happens-before nor happens-after `#2`, and `#1` is an atomic operation, whether this program contains a data race depends on whether `#2` is a non-atomic operation due to [intro.race] p17:

at least one of which is not an atomic operation

[atomics.types.operations] says:

Effects: Initializes the atomic object with the value of `T()`. Initialization is not an atomic operation ([intro.multithread]).

However, it lacks the wording to explicitly state that the destruction of an atomic object is not an atomic operation.