How do you deal with requests to delete accounts? I generally honor requests but keep the content unless it's a member with a very small number of posts.
If a user asked me to delete their account, I just ban them. I don't have time to be dealing with whining members who say "DELETE NOW!!!". If they're on my server, then my only obligation is to ban them. I had users request account deletions last year, but after those situations, it hasn't happened again. I also keep the content.
I delete their account right away. There's no point keeping an account of someone that doesn't want to be a member of the community. For posts, they aren't deleted as they'll break too many discussions.
It is in the forum rules on my forums that we do not delete accounts and posts upon requests. It also states that by using the forum, you agree to abide by and be bound to our guidelines and policies. However, I will change the username to something random (of my choosing) as an alternative. If the user decides to come back, they will have to continue using the same account which I can change the name back to their username. Making another account is a violation and not permitted. If they leave again and want to be removed, I will ban them but keep their username the original name. Its called a spanking for being naughty The reason I don't delete accounts and posts is because its a hassle PLUS it was their choice to join, which they did on their own free will... why should I be obligated to remove things when they freely came to my forum and posted theirself?
If someone tries to visit their profile page, an error page will be displayed. If you're referring to "counting" and "IDs" then when a new user registers, their ID will not be the same as the deleted account, ( that's how the script works )