In Help Center you can find in the description about rep loss because "user removed":

This removal occurs whenever a user is deleted, unless that user had a very high reputation score.

Which is considered "high reputation score"? From what reputation a user removed will not remove the rep given by its votes?

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    I don't think there is a set value, and is handled on a case by case basis – psubsee2003 Jul 10 '14 at 11:07

There is no set reputation value.

Instead, wether or not to remove the user's votes is decided upon a case-by-case basis by the community moderators. It is quite rare that this happens at all.

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