Delete or disable the user?

It seems the module is using the wrong word, in the cancel method it adds. (See user_delete_reassign_user_cancel_methods_alter(&$methods).)

 $user_delete_reassign = [
    'title' => t('Disable the account and make its content belong to another user.'),
    'description' => t('All the content will be assigned to another user.'),
    'access' => $account
      ->hasPermission('access delete and reassign user deletion'),
  ];

That is only shown to users with the access delete and reassign user deletion permission, though.

Yes i think there have been some iterations of this module, to be honest i have a very bad memory so i'm not 100% sure where we landed, but i think the problem we faced deleting completely a user was with the revisions table. If i'm not mistaken, deleting a user that had entries in the revisions table was causing some troubles and in the end we thought that was meaningful information, so we decided to disable the old user instead of deleting it completely.