Glossaries links with non-latin labels in LuaLaTeX refer to wrong place

Not a solution but an explanation. The problem is hyperref. hyperref uses with lualatex \pdf@escapestring to convert the name to something that can be safely used as a destination in the pdf. But the current implementation of \pdf@escapestring handles only ascii, everything else is simply dropped. And this means that glossaries creates for the two entries the same destination glo: On the terminal you can see the warning

 warning  (pdf backend): ignoring duplicate destination with the name 'glo:'

when trying this document:

\documentclass{article}

\usepackage{hyperref}

\begin{document}

\makeatletter 
\pdf@escapestring {glo:компьютер}

\pdf@escapestring {glo:язык}


\hypertarget{glo:компьютер}{blub}

\hypertarget{glo:язык}{bla}


\end{document}

As Ulrike Fischer described the problem is that non-ASCII characters are dropped by \pdf@escapestring. To avoid this, you can change \pdf@escapestring to encode Unicode characters in UTF-8:

\documentclass{article}
\usepackage{polyglossia}  
\setmainfont{Liberation Serif} 

\usepackage{hyperref}

\usepackage[nonumberlist]{glossaries-extra}

\newglossaryentry{язык}{ name={язык},
                         sort=\lowercase{язык},
                         description={Система общения людей.}}

\newglossaryentry{компьютер}{ name={компьютер},
                              sort=\lowercase{компьютер},
                              description={Вычислительная машина.}}

\makeglossaries[main]

\makeatletter
\long\def\pdf@escapestring#1{%
\directlua0{%
 oberdiek.pdftexcmds.escapestring("\luaescapestring{#1}")% Almost like the original one, just omit "byte" to keep all characters.
}%
}
\makeatother

\begin{document}

    \section*{Словарь}

    \printglossary[style=list,title={}]

    \forallglossaries{\thistype}{\section{Glossary `\thistype'}
    \forglsentries[\thistype]{\thislabel}{\gls{\thislabel}. }}

\end{document}