Not directly, there is EVENT_WIDGET_DEATH, which item extends a widget, but that still references a unit in the actual triggerregisterevent. In order to know when an item dies you're going to have to save the item in a Cache or using GetHandleId, either whenever it is referenced by the normal item events (Acquired, droped, used, pawned, etc) or when it is attacked (Unit issue order object), or when you yourself place it.
Then when a unit attacks the given item you can check its health, and when you return 0 its dead. You can check for its life using GetWidgetLife(). There are probably multiple ways of generating a reference for every item, saving, and then checking the reference, but that's how it will have to be done.