My understanding is that a megger test 'should' be non-destructive. At least, that's my understanding as it applies to motors using IEEE Standard 43-2000 (R2006), “The Recommended Practice for Testing Insulation Resistance of Rotating Machinery.” Now, if it fails the test, does the megger 'pave the way' for easier arcing in the future? Could be, I suppose. I use a megger on the motors regularly, and I suppose a non-infinity result would be considered a 'failure' in some respects... yet I wouldn't expect it to make them worse. I don't necessarily have facts to back that up, you understand, it's just a belief based on what I have seen and heard.
My use of the megger on these heaters would be to test insulation to ground, and specifically in the case of mica heater bands, looking for cracks in the mica. It may well be that the megger would be useless for this purpose... I've never heard of anyone doing this before. However, I don't mind taking the road less travelled (or even the road untravelled) if it might get me to a desirable destination.
I'll give it a try and see what happens. I'll compare the readings of new heaters to the readings of old 'condemned' heaters that are still working, but not working well, and see how it goes. If I fry a couple of heaters along the way, it's no great loss... they're as cheap as chips, relatively speaking, and the potential gain is considerable.
Mike