P-Channel MOSFET Inrush Current Limiting - Transistor burn issue
Nicely presented data.
And good to see well lit well enough focused photos. 

In simulation you are exceeding the SOA (safe operating area) of the FET, or maybe just waltzing along its outer edges.
In the real world, you are attempting to, unsuccessfully .
Murphy favours the real world when dealing with magic smoke issues.

While, as Bimpelrekkie notes, you have far too little heatsinking, it is likely that even that will not save you as the SOA graphs relate to junction to ambient operation, and even an infinite heatsink on the case will probably not be enough. 



Provision of datasheet links is always a good idea.
SiRA01DP datasheet here.
Above graphs from page 4.
Look at various voltage - current combinations that fall at about the 100 ms line.
You are attempting to dissipate roughly 20W for about 100 ms. Allowable V x I values for around 100 mS duration fall below the values you are using.

TRY a decent amount of heatsinking - but, do not be surprised if it does not work.