TSA generally don't handle the scams, as they are highly trusted admins with better things to do. The Market Squad and myself generally handle all the dirty work then list all the transfers to be done by one of our TSAs.
The punishment for scams, typically varies from a 2 month to 3 month ban depending on how serious it is. Normally we will not remove any items from the user, unless they are gained through scamming or to compensate for any TC we have had to create to refund users.
Also on a side note, items aren't destroyed. This isn't possible. TC can be directly removed from an account and effectively deleted (sunk) from the economy. Items cannot. They are typically moved to a storage account or used by Gamekeepers or the Marketeers. Crux was working on something within the TSA side of the Torishop to delete items from circulation, not sure whether he completed it. But it isn't/won't be commonly used.