You cannot self-service delete a PSN account. Sony only offers **deactivation** (reversible) via web. Permanent deletion requires **contacting Support** and is not guaranteed.
Effect: Account goes dormant. You lose access to purchases, subscriptions, saves, trophies. **Can be reactivated by signing in again.** Data retained by Sony per privacy policy.
Remove payment methods, enable 2FA, sign out everywhere. Account sits inert. Safer than deletion if you might return.