Direct support appears to be very limited. Based on the answers, cameras and geotaggers with a digital compass can record heading/image direction-related metadata, but not automatically the full GPS destination tags for the subject.

Examples mentioned with compass support include Solmeta geotaggers and some cameras such as certain Panasonic, Sony, Ricoh, and Casio models. A compass is useful for GPSImgDirection, and GPS can record the photographer’s location.

However, GPSDestLatitude, GPSDestLongitude, GPSDestBearing, and GPSDestDistance describe the photographed subject or “location shown,” not just where the camera was. That is usually a subjective choice, so a camera or GPS unit generally cannot determine it automatically. The community answer says these tags would require software and likely manual post-processing, and no specific software was identified that clearly supports writing them.

So the practical answer is: some gear can help by recording camera position and compass heading, but there does not appear to be a camera/GPS combination that directly and automatically supports the full GPSDestXYZ workflow.