For the Inferno 1.2 release, we've modified the self-destruct mechanics a little. These changes are now live on the Singularity test server. You can go and try them for yourself, and leave feedback in this thread.
Ships that self-destruct will now drop loot in their wreck. This follows the regular chance-based loot-drop mechanics for items fitted to the ship and carried in the cargo hold.
Ships that self-destruct whilst under aggression will now generate a regular kill-report. In order for this to happen, the ship must have been recently aggressed, and there must be at least one of the aggressors in space in the system at the time of death. The final-blow will be awarded to the eligible attacker who inflicted the most damage.
Self-destructs that do not involve player aggression will not generate a kill-report
By the way, you may have seen reports of the occasional self-destruct kill-report on Tranquility recently. These were caused by an unrelated defect, and were not intentional. Typically the items list of such mails is incomplete. I'm stating this in-advance, as no doubt someone would have asked about it.