@lubos, are accounts that are hard-coded into various modules still protected from deletion with the new account grouping scheme? For example, an account automatically appears to collect income on billable expenses (such as a markup) when the Billable Expenses tab is enabled. Would it be possible to accidentally delete such an account if there were no transactions in it?
As a related issue, might it be possible to indicate such automatic accounts in the Chart of Accounts setup page? (Formerly, their default names appeared in gray, even if they were renamed.)