Hi Andrew

From the definition of active users from the subscription agreement below its more to do with whether the user has logged in during the subscription term.  If you choose no login they would still show up in the logs as having logged in during the subscription period.

As I read it if you deleted a user they wouldn't be a registered user so wouldn't be counted. The problem is you would loose all of their user data so it would be better to choose no login and let them fall off the active user count after they haven't logged in for the subscription period.

Note: “Active users” in the table above refers to those users who are registered and have logged into the Totara Learning Management System (the System) during the Subscription Term, and do not include those users who have previously registered and/or hold training records but have not logged into the System during the Subscription Term or users who have never logged in.

Craig