I'll swear I've seen new comments appear under that name, but you would know better than me.
Chainer can correct me if I'm wrong, but I am speaking from simple observation from a mod's perspective. When a user deletes their profile, the system immediately changes their name (visible to the public) to [deleted]. At this point, none of their comments or uploads are deleted, because in many cases that would be detrimental to the site. After all, why would we want these uploads to disappear because one person (of their own accord) decided to delete their account? And it is impossible to do anything further with a [deleted] account. Now, if HalfKorean has a specific example of
I'll swear I've seen new comments appear under that name
then we would be more than willing to discuss it further.
Who are these people are why are they "deleted"?