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When the owner changes, sharing calculations are performed sometime around the final commit, long after your triggers. This is what causes your shares to disappear despite your best efforts. You would need something like a future method or queueable to persist those changes correctly. That said, you might consider using Account Team Members, which tend to ...


What you're looking for are Big Objects. These are objects that have limited capabilities, but can store massive amounts of historical data. You could write triggers to copy the data from the object to big object on deletion or on a schedule. This way, you could delete the records normally and not have to worry about sharing, etc.

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