Comment by scott_w

> I've seen tables where 50%-70% were soft-deleted, and it did affect the performance noticeably.

Depending on your use-case, having soft-deletes doesn't mean you can't clean out old deleted data anyway. You may want a process that grabs all data soft-deleted X years ago and just hard-delete it.

> Depends on whether undoing even happens, and whether the act of deletion and undeletion require audit records anyway.

Yes but this is no more complex than the current situation, where you have to always create the audit records.