Notes
No, user records cannot be permanently deleted from Salesforce. While you can deactivate a user account (which disables the user but keeps the record in the system), the user record itself is not permanently deleted. Salesforce retains a history of the user for auditing and tracking purposes.
However, you can remove a user's access by deactivating the account, which will prevent them from logging in or accessing the system.
Would you like to know more about deactivating users or managing user records?