The proposal of "Delete" bundle is not reasonable.

If server marks "delete" resource as inactive instead of "physical" delete, then such resources are exported with other "normal" resources but with status=inactive. When client process such data, client knows to "update" its own copy with the new status.

If server "physically" delete a record, then server does not have the resources at the time of exporting, and could not form such "Delete" bundle. Server may have trace of deletion in Provenance or related resources but retrieving those data during the export and covert to "Delete" bundle is an extra burden for server.

Suggestion:

Focus on recommending using status=inactive instead of physical deletion as the "Note" section suggests and remove the "Proposal" section.