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http://www.mediawiki.org/wiki/Extension:User_Merge_and_Delete It forces you to first merge the user (can also be merged into the Anonymous user), before you can delete the account, which I view as a good thing. Anyone got any experience working with this one? Alternatives?
It has some bugs. I've used it in the past. It's not very well maintained and doesn't properly re-attribute everything to the merged user.