Comment by postexitus

Soft deletes in banking are just a Band-Aid to the much bigger problem of auditability. You may keep the original record by soft deleting it, but if you don't take care of amends, you will still lose auditability. The correct way is to use EventSourcing, with each change to an otherwise immutable state being recorded as an Event, including a Delete (both of an Event and the Object). This is even more problematic from a performance sense, but Syncs and Snapshots are for that exact purpose - or you can back the main table with a separate events table, with periodic "reconstruct"s.