Deleted accounts are simply that.... deleted. Each account is assigned as unique SID number and when you delete the account it goes with it. Files cannot be reassociated except by moving them into the new profile. If you want to disable an account to avoid this problem right click my computer, manage, users and computers, users, double click the user and check the box that says "this account is disabled". It will remain that way until re-enabled and no access using that account will be possible. To enable the account again go the same place and uncheck the account is disabled box.
Edited by Baltboy, 02 February 2010 - 03:40 PM.
Get your facts first, then you can distort them as you please.