Database Design – Why do not the Accounting DB Schemas allow maintenance of a clean product table?

As far as I know, the database schema follows the vast majority of Accounting Systems of this architecture:
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With all FKs I know that the product The table will grow over time, and if I do not want to damage anything, I can not delete any expiring product. The same applies to most other tables. I understand the reason for using all these FKs, but according to this scenario, today I pledge myself with these FKs to be in great pain in the future. If we use this database for a few years in a high volume transaction company, I am almost certain that we will encounter performance and maintenance issues.

I ask from an amateur point of view: Does anyone know if there is another DB scheme for accounting systems that allows these tables to be cleaned?

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