Well yeah, Yama's (or at least the book of god's version of Yama) mindset seems really close to what God of destruction's mind set would be:
-life and death doesn't matter so much as heaven and hell
-incredibly utilitarian mindset regarding the welfare of the universe
-coldness or distance to normal society, given that a GoD can't afford to get attached to something he might have to destroy someday
-rejection of normal morality and compassion.
-the fact that he is based upon a chinese god of the underworld.
-the mindset of "everything ends someday".
things like that.