When an Account record is created using the SData CreateAccount operation, it automatically adds a value to the GlobalSyncID column in the Accounts table in the underlying database.
This does not occur if a record is directly created in the SalesLogix client.
This GlobalSyncID value then causes any subsequent Delete operation on that record to fail (either in the client or using SData). The following error message is generated:
[ACCOUNT] [ACCOUNTNAME] is currently linked with. You cannot delete accounts which are currently lined (sic)
This issue relates to a software bug within SData.
The GlobalSyncID value needs to be manually removed from the account record – the Delete action will then work as expected.