Can depends_on(explicit ) take more precedence over implicit dependency?

Hello,
Is there anyway to pass extra args/flag for explicit dependency take more precedence over implicit dependency ?.
I have use case where we have created module using google_compute_instance and google_dns_record_set, VM’s created using compute resources automatically update DNS records. As its updating and creating DNS records sets in specified DNS zones correctly and count increment and decrement remove and update DNS records, But when we destroy specific VM it’s automatically destroying all DNS records due to google_dns_record_set have implicit dependency on google_compute_instance.
terraform destroy -target=“module.testing-vm.google_compute_instance.node[1]”
google provider version- google-beta and google latest
terraform version: 0.12.10

module/google_vm/google-compute.tf
count = (var.add_external_ip == true ? var.amount : 0)
resource “google_compute_instance” “node” {
count = var.amount

name = format("%s%02d", var.name, count.index + 1)
machine_type = var.machine_type
project = var.test_project
allow_stopping_for_update = true
zone = element(var.zones, count.index%length(var.zones))
tags = var.tags

DNS records explicit definition

depends_on = [google_dns_record_set.dns_record]
boot_disk {
initialize_params {
image = var.boot_disk_image
size = var.boot_disk_size
}
}
network_interface {
subnetwork = var.subnetwork
}

metadata = {
env = var.res_env
}
}

resource “google_dns_record_set” “dns_record” {
count = var.amount
name = “{format("%s%02d", var.name, count.index + 1)}.{var.dns_zone}”
managed_zone = “{var.dns_name}" type = "{var.dns_record_type}”
ttl = “${var.dns_record_ttl}”

compute implicit definition

rrdatas = ["${google_compute_instance.node.*.network_interface.0.network_ip[count.index]}"]
}

================= above module usage
module “dev-test” {
source = “./module/google_vm”
name = "dev-test
amount = 2
machine_type = var.app_machine
project = var.test-project
subnetwork = google_compute_subnetwork.test1_sub_network.self_link
zones = var.vm_zone
dns_record = true
dns_name = var.dns_name
dns_zone = var.dns_zone
dns_record_ttl = var.dns_record_ttl
dns_record_type = var.dns_record_type
tags = [
“env”,
]
label = “dev-test”
}