Of course there are benefits of not changing records in an account. But when you change the language settings, you can also change them back. And if that would work flawless, then nobody would notice it ever been changed.
But, the strange thing is (and perhaps somebody else could verify with other languages), most account names change but not all are translated. I have here an example, of a business created with English US language settings, and then changed to Dutch. See the difference, and some words still remain English while most account names are translated (Chart of account view):
Orgininally created with English US language:
BTW: as a reference, here the screen shots of an chart of accounts view of a business (test3) created when Dutch language settings were active, and then when English US language was chosen:
Then when changed to English US setting: