Deleting an account does not remove the lock. In fact Apple tells you not to delete an account until it has been removed from a device.* That leaves you with a single recourse:
Apple can completely reset a device if a person can provide sufficient evidence of valid ownership. Read the requirements and steps for an Activation Lock support request at: https://al-support.apple.com/#/additional-support Apple says you need to have "proof of purchase documentation” and “proof of ownership documentation”, but does not detail what currently constitutes proof other than it “must include the product serial number, IMEI or MEID.” User reports on this community indicate that typically Apple will ONLY accept an original receipt issued by Apple or an Apple Authorized Reseller. Presumably this is the only kind Apple can authenticate against fraud since Apple is not involved in third party sales. Apple recommends that you "Keep your receipt after you buy an Apple device" --> Keep your receipt after you buy an Apple device - Apple Support
*How to delete your Apple Account - Apple Support
"Make sure that you sign out of all your devices to avoid issues with apps that use your Apple Account or iCloud. After your account is deleted, you can’t sign out of iCloud or turn off Find My iPhone Activation Lock on your devices. If you forget to sign out, you might not be able to use your device when your account is deleted."