Idempotence refers to the state of the system after the request has completed
In all cases (apart from the error issues - see below), the account no longer exists.
From here
"Methods can also have the property of
"idempotence" in that (aside from
error or expiration issues) the
side-effects of N > 0 identical
requests is the same as for a single
request. The methods GET, HEAD, PUT
and DELETE share this property. Also,
the methods OPTIONS and TRACE SHOULD
NOT have side effects, and so are
inherently idempotent. "
The key bit there is the side-effects of N > 0 identical requests is the same as for a single request.
You would be correct to expect that the status code would be different but this does not affect the core concept of idempotency - you can send the request more than once without additional changes to the state of the server.
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