I was getting ready to disagree with you - but then I tried to think of any time I've actually pushed code to production with the "DELETE" keyword in it. The problems that I've had to solve in my career very rarely call for deleting something.

"Soft deletion" and "audit trail" are technical terms we developers come up for solutions the business wants but maybe hasn't asked for yet. It's not really a soft deletion it's a "deactivate" or "hide". Likewise, it's not an audit trail it's a "history" or "undo". Most of the time your stakeholders and users actually want these features, but don't ask because they perceive this as more expensive to build then just a "delete" button.