Just out of interest, is the ETH lost forever in this scenario?
The "user" account at the same address will have their ether balance increased.
Unless you have the private key for that address, that ETH can be considered lost.
Adding to Jeff's answer. No one ever has a private key for the destroyed contract, so it's gone.
When you call selfdestuct (suicide OPCODE), your contract can no longer be invoked. However, if you send ether to destroyed contract,this will never make it to ledger as from EVM perspective this account does not exist.But funds will be deducted from sender. This effectively results in permanent loss of your ethers sent