See —> How to delete your Apple Account - Apple Support
Carefully and thoroughly read that article for information about what happens when you delete an Apple Account. For example:
"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."
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 and links at the bottom right for the type of service requested. Apple says they may require "proof of purchase documentation” and that you need “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
For a child's account I note these two threads:
- "I spoke to Apple support and it can take up to 30 days to delete the child account from the backend." - Unable to remove Family Sharing - Apple Community
- “received emails confirming both Apple ID’s had been permanently deleted, and am now able to create a new Apple ID child accounts. The whole process took just over three weeks.”
Can't add to Family Sharing after deletin… - Apple Community