How do you handle account deletion requests?

[Digital Jedi]

I tell my users that we generally don't delete accounts. In truth, I never delete accounts unless they've been dormant (as in not logged in) for over two three years and they have 0 posts. It's a small forum as it is, and deleting posts just gives me what I consider to be unattractive guest posts throughout the forum. I don't see any reason as to why they need be deleted. I don't know what they think is going to happen if they just don't login anymore. Fined?