This overview of the 2010 version of the ISS end-of-life disposal plan makes no mention of deliberately breaking up the station.

Because a substantial propulsive maneuver is being used to control the time and location of reentry, there would be no safe time window in which to dismantle the ISS. There would be less than an hour between end of the burn (which has to be done to the whole station at once) to the beginning of reentry.

This overview of the 2010 version of the ISS end-of-life disposal plan makes no mention of deliberately breaking up the station.

Because a substantial propulsive maneuver is being used to control the time and location of reentry (over the Indian and South Pacific oceans, rather than the Atlantic, as it happens), there would be no safe time window in which to dismantle the ISS. There would be less than an hour between end of the burn (which has to be done to the whole station at once) to the beginning of reentry.