If you have more that one person on your site who has access to your admin pannel you might want to remove the following bits of code from admin/profiles.php
1.
case "Delete":
profile_delete( $val );
break;
and 2.
<td width="90" align="center"><input class=text type=submit name="prf_form_submit" value="Delete" /></td>
just an idea. i have done this and it dose not break the site. if you want to put the option back on the site just re upload admin/profiles.php
All site owners should be able to set that from admin panel by simly 'checking a box' in my opinion.
the delete button should be removed in the moderator panel, the ban and unban feature in the admin panel should also be in the moderator panel.
For example, The main systems Admin would have permission to do everything, and Access the admin panel.
(S)he could then grant permissions for Admin #2 to access the users and have all permissions see more