tl;dr:
Either indicate the type explicitly with void:
new Subject<void>();
or pass a fake value:
this.destroy$.next(true);
Rxjs 7 changes
After checking the changelog and several github issues about this situation,
Subject: resolve issue where Subject constructor errantly allowed an argument (#5476) (e1d35dc)
Subject: no default generic (e678e81)
Changelog 7.0.0-beta.1 and the commit where empty value is removed from the tests

I realized that the solution was to either provide a value or simply typecast the Subject with <void> as in destroy$ = new Subject<void>() if you want to next it with an empty value.