Simply removing the logic board from a hard drive would cost anyone hours of research and $30-50 to get another logic board to retrieve the data.
Doing the above and then simply opening the hard drive (allowing dust particles to accumulate on the platters) would create all sorts of sector reading havoc for anyone trying to get back their information.
Doing the above and removing the platters fully would alone create days of work for only bits of data.
Doing the above and sticking the platters on a grinder or drilling holes in it would essentially cost anyone hundreds of man hours and tens of thousands of dollars in equipment to recover about as much information as you could fit on a floppy drive. There is no concern about data. It's piece of mind for the customer and you.
Some things you can do is create a good documenting procedure, work on your COD form to account for this stuff, form an LLC, get some insurance or the absolute easiest pratice is to give the hard drive back to the customer. If you don't have anything in place to protect you it's just not worth the liability of dealing with other peoples information for a few extra bucks.
Just my $.02