The spores are, but the toxin is the problem and breaks down with heat so, in theory, if you boil the food for a bit before eating it, it would be safe.
No, that's not correct. Hence it being a (overblown US citizen internet commenter) concern with preserved food. Can something like tomatoes, not naturally that acidic in a preparation that doesn't lower the pH much, and even though you've heated it and killed things in the process and it's now in a vacuum, it can potentially still develop.
