I'm struggling to see your point. CREATE VIEW not only helps, yes, indeed it's oftentimes exactly all you need. If you have multiple access patterns, like having to "actually query deleted records" sometimes, somewhere, at some point, someone would have to maintain invariants on these access patterns. This is not rocket science. The heart of the matter is that SWE's cannot handle schema/basic SQL to save their lives, whilst analysts/BI guys/whomever actually somewhat well-versed in SQL, have very little grasp on the inner working of a database, and carry with themselves idiosyncrasies coming all the way back from the 90's.

The pot is calling the kettle black.

Forget about soft deletes for a hot minute. I can give you another super basic example where in my experience SWE's and BI guys both lose the plot: Type 2 slowly-changing dimensions. This is actually heavily related to soft deletes, and much more common as far as access patterns are concerned. Say, you want to support data updates without losing information unless specified by a retention policy. For argument's sake, let's say you want to keep track of edits in the user profile. How do you do it? If you go read up on Stackoverflow, or whatever, you will come across the idea that did more violence to schemas worldwide than anything else in existence, "audit table." So instead of performing a cheap INSERT on a normalised data structure every time you need to make a change, and perhaps reading up-to-date data from a view, you're now performing costly UPDATE, and additional INSERT anyway. Why? Because apparently DISTINCT ON and composite primary keys are black magic (and anathema to ORM's in general.) If you think on BI side they're doing any better, you think wrong! To them, DISTINCT ON is oftentimes a mystery no less. One moment, blink, there you go, back in the subquery hell they call home.

Databases are beautiful, man.

It's a shame they are not treated with more respect that they deserve.