I have seen so many people argue against soft deletes over the years. But I have also had so many instances where users 'accidentally' deleted a bunch of items and then call support to ask if there are any backups. And then I'll have to reconstruct the data from yesterday's backup plus today's changes. A soft delete will take care of this.

And no amount of "are you really really really sure you want to delete this?" confirmations are going to fix this. You could require the whole Spongebob Squarepants ravioli ravioli give me the formuoli song and dance and people will still delete hundreds or thousands of records by accident.