The main mistake of parents is that they start giving expensive toys early, hoping that a small child, realizing the value of a thing, will begin to value it and treat it accordingly to its price. Nothing of the kind, for him this is another toy.
Your task is to make sure that your word for the child is in authority. It is desirable that the new thing is not completely at his disposal, but with certain conditions. For example, "here's a new car, but you will play with your brother, and if it is lying around, I will take it."
And keep promises. If you see it lying around, take it and hide it. Trust me, next time he won't forget to put it back. These rules should apply not only to a particular toy, but to all other things too.
If, nevertheless, the child just has a mania to break something, throw something, then give him outdoor games, let him throw out energy, and when he gets tired of moving, try to engage him in manual labor. It will be a pity to do it yourself, just take it and break it.
The child himself must realize that this or that thing must be protected, and it must always be in its place. Set an example for your child so that he can see that your things are always in their place, neatly folded, safe and sound.
The child copies the behavior of his parents, it is not for nothing that they say that children are our mirror. When your child learns how to properly handle things, you can give him anything and in full ownership.