AppleInsider 
There are a few reasons to delete an Apple ID account completely, including some that are quite sensible and plausible. For example, a person may have multiple accounts set up by accident but only wants to use one and not the other.
On the other end of the scale, there's reasons such as no longer wanting to be associated with Apple or its products at all, or a person wishing to disassociate themselves from technology as a move to go "off-grid."
Regardless of the reason, Apple offers the option to delete your Apple ID account.
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