Read-only transactions; imbalances

[Paul A.]

I guess my earlier question got lost in the rest of the discussion.  Under
what circumstances does GnuCash create read-only transactions, and why?

Perhaps I'm missing something pretty basic, but it seems to me that deleting
a transaction is logically equivalent to adding a zeroing transaction, and
adding a transaction never creates an imbalance if the transaction is
properly formed (weird multi-currency issues aside).  If deleting an account
means deleting all transactions in that account, then how can that create an
imbalance?
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