Na pewno ich nie usuwa, oto kod:
ipsRegistry::DB()->update( 'posts' , array( 'author_id' => 0 ), "author_id" . $mids );
ipsRegistry::DB()->update( 'topics' , array( 'starter_id' => 0 ), "starter_id" . $mids );
ipsRegistry::DB()->update( 'announcements' , array( 'announce_member_id' => 0 ), "announce_member_id" . $mids );
ipsRegistry::DB()->update( 'attachments' , array( 'attach_member_id' => 0 ), "attach_member_id" . $mids );
ipsRegistry::DB()->update( 'polls' , array( 'starter_id' => 0 ), "starter_id" . $mids );
//ipsRegistry::DB()->update( 'topic_ratings' , array( 'rating_member_id' => 0 ), "rating_member_id" . $mids );
ipsRegistry::DB()->update( 'voters' , array( 'member_id' => 0 ), "member_id" . $mids );
ipsRegistry::DB()->update( 'forums' , array( 'last_poster_name' => '' ), "last_poster_id" . $mids );
ipsRegistry::DB()->update( 'forums' , array( 'seo_last_name' => '' ), "last_poster_id" . $mids );
ipsRegistry::DB()->update( 'forums' , array( 'last_poster_id' => 0 ), "last_poster_id" . $mids );
ipsRegistry::DB()->delete( 'core_share_links_log' , "log_member_id" . $mids );
ipsRegistry::DB()->delete( 'core_soft_delete_log' , "sdl_obj_member_id" . $mids );
ipsRegistry::DB()->update( 'rss_import' , array( 'rss_import_mid' => 0 ), "rss_import_mid" . $mids );
ipsRegistry::DB()->update( 'tags_index' , array( 'member_id' => 0 ), "member_id" . $mids );
Wyraźnie widać, że robi to, co Amfidiusz napisał.
Jeśli jednak Ci fizycznie usuwa zawartość z bazy danych, to napisz ticket do IPS-u niech sprawdzą, w końcu płacisz im za to.