What happens to flags waiting for review for an account, when that account is deleted?
Are they deleted with the account or do they stay in the queue anonymised?
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I tested it with a custom moderator flag, and like most other actions (edits, bounties, votes sometimes) they are owned by the Community user after deletion of the account.
Recreating the account does not reassociate the account with the flag. I tested a spam flag as well, and those are deleted:
This prevents an exploit where a user (with association bonus) could cast six red flags on a post and singlehandedly nuke it.