I'm not sure I buy this argument. It's certainly conceivable for that to happen, but no more so than any other case of "the engineer queried the wrong table and thus got incorrect results." There's never going to be any technical way of preventing this: if you have access to multiple sets of numbers, and you want to sum up one set of numbers but mistakenly sum up the other set of numbers, you're going to get the wrong answer!

I, personally, would in no way restrict access to blahwithdeleted, but I have made a pattern of it in our DB, there are about a dozen blahwithdeleted tables - each with a corresponding blah view... I usually get about one question per every two new employees about which table to use which I can answer in less than a minute with a helpful little explanation.

I'd also mention I've not made a specific value statement on soft deletions in a general case since, if there was a clear general case solution we'd just all do that. This is a decision that needs to be made on a per table basis - it's a rather trivial decision in most cases, but it's very specific to the problem at hand.

And reports are developed and tested before they are used for crucial purposes.

This is not a great example of what you mean. If a customer purchased a product or subscription, paid for it, then later deleted their account, the company has received revenue so that data absolutely should be on revenue reports.