Does destroying or concealing evidence "contemporaneously with arrest" constitute obstruction of justice?

defendant's conduct actually hindered the government's efforts. Destroying or concealing evidence "contemporaneously with arrest" does not "warrant an adjustment for obstruction unless it results in a material hindrance to the official investigation or prosecution of the instant offense or the sentencing of the offender." Id. 3C1.1 cmt. 4(D). Making "a materially false statement to a law enforcement officer" may be enhanced only if the statement "significantly obstructed or impeded the official investigation or prosecution of the instant offense." Id. 3C1.1 cmt. 4(G); see also United States v. SolanoGodines, 120 F.3d 957, 964 (9th Cir.1997) ("[A]ctual, significant hindrance to investigation is necessary when false aliases are given, not under oath, during the investigation." (emphasis added) (quoting United States v. Urbanek, 930 F.2d 1512, 1515 n. 2 (10th Cir.1991) )).