Just to clarify on anyone that was confused by this "you can't delete accounts". He's actually correct - deleting an account would break the referential integrity of the system. Wherever the account had been used there would be a back hole if it was completely deleted. The parser would error out when trying to construct the page from the database. To be technically correct you should 'null out' all the data on the account - email address, etc. Depending on your view to data protection you could also null out all previous comments by that account (so they show as being made, but just as a blank).