In the last match I played, my opponent had 2 closed units that were not being revived (a lvl 3 and lvl 2) upon casting bitter destiny. Instead of sending both directly to the cemetery, it only sent the lvl 2. The lvl 3 was sent to the cemetery via normal means (subtracting an lp and giving back sp).
Also, I'm not sure if this is a bug or not, but during that play my opponent played a grim killing one of my own units. Bitter destiny did not send that unit to the cemetery either.