There was a time when you didn't need a key to post. He's talking about those users.
But those users wouldn't have their accounts deleted
I am sorry, but it would require a lot of editing to make such a thing possible.
The way websites work they have lot's of limits.
Everything is linked together: users to their comments, pictures to profiles, comments to threads
Severing one link will cause errors in other objects
But this is wrong
deleting user accounts and posts is already a default SMF feature
The users who will be deleted will have no posts, so none of your questions have any applicability
The reality is that this would take nothing more than
a single, simple SQL query