I don't think I meant to imply that the programmers are incompetent. What I am saying is that, assuming they're capable, then I don't think anyone is really working that hard on this particular feature. It just doesn't seem like it should be that hard to accomplish, to allow the main profile or administrator of an account to create and delete secondary profiles.
The ability to delete a secondary account profile has been a "feature" they have been "working on" for several years. I imagine that it is little more than writing a small SQL code to go in and delete that entry, but it seemingly can not be done. I have seen other comments on other websites all the way back to 2005 on this.
I would not hold my breath thinking that Netflix is going to implement this any time soon.
I may miss out on some important thing here, but does it really matter? If the profile is inactive, has no movies in the queue, is assigned no DVD's, does it make that much difference whether it exists or not?