This is a clone of issue OCPBUGS-4954. The following is the description of the original issue:
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Description of problem:
During the cluster destroy process for IBM Cloud IPI, failures can occur when COS Instances are deleted, but Reclamations are created for the COS deletions, and prevent cleanup of the ResourceGroup

Version-Release number of selected component (if applicable):
4.13.0 (and 4.12.0)

How reproducible:
Sporadic, it depends on IBM Cloud COS

Steps to Reproduce:
1. Create an IPI cluster on IBM Cloud
2. Delete the IPI cluster on IBM Cloud
3. COS Reclamation may be created, and can cause the destroy cluster to fail

Actual results:

time="2022-12-12T16:50:06Z" level=debug msg="Listing resource groups"
time="2022-12-12T16:50:06Z" level=debug msg="Deleting resource group \"eu-gb-reclaim-1-zc6xg\""
time="2022-12-12T16:50:07Z" level=debug msg="Failed to delete resource group eu-gb-reclaim-1-zc6xg: Resource groups with active or pending reclamation instances can't be deleted. Use the CLI commands \"ibmcloud resource service-instances --type all\" and \"ibmcloud resource reclamations\" to check for remaining instances, then delete the instances and try again."

Expected results:
Successful destroy cluster (including deletion of ResourceGroup)

Additional info:
IBM Cloud is testing a potential fix currently.

It was also identified, the destroy stages are not in a proper order.
https://github.com/openshift/installer/blob/9377cb3974986a08b531a5e807fd90a3a4e85ebf/pkg/destroy/ibmcloud/ibmcloud.go#L128-L155

Changes are being made in an attempt to resolve this along with a fix for this bug as well.