[ale] Security best practice - Remove or disable user accounts?

[jlightner at water.com (Jeff Lightner)]

At a former job the policy was to disable rather than remove user
accounts.

However, on checking for "best practices" I don't find any indication
why this should be and find several references to removing them
completely.

Does anyone know of a best practice that explains why disabling would be
preferable to removing?
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