If you do want to retain the deleted records for any purpose (audit, compliance etc.,) it is better to design a DELETED table to maintain the history (just as s

If you do want to retain the deleted records for any purpose (audit, compliance etc.,) it is better to design a DELETED table to maintain the history (just as suggested in the article towards the end). Once your main tables start getting to the order of tens of millions of records, the filtering by 'deleted_at is NULL' or 'deleted_at is NOT NULL' gets in the way of query performance. NULL is also not indexed. So, that throws the spanner in the works sometimes (depending on the query).