wm_Close vs. wm_Destroy

Is it true that wm_Destroy destroys the Process ID first while wm_Close closes the application first?

I think that WM_CLOSE is sent when the user chooses to close the window, ie clicking the X at the top right, this causes the Window to check that the window definatley needs closing (ie put up an "Are you sure you want to Exit?" message box. WM_DESTROY is sent to the window after it is closed, as a sort of "goodbye, Make sure it's all wrapped up with no memory Leaks"

WM_DESTORY is sent to the window procedure of the window being destroyed after the window is removed from the screen. WM_CLOSE is sent as a signal that a window or an application should terminate.