Safest answer: ask your auditor Safe answer: I have never heard of auditor raising issues with deleted transactions during the implementation of a functionality... they typically understand you need to get it right. However that does raise the question of why you tested in Prod rather than Sandbox..

sadly sometimes people don’t have access to a Sandbox

The upside to that is people without Sandboxes don't typically get troubled too much by auditors

yep for me I didn’t have sandbox for almost the first 2 years, but yes no trouble from auditors