The JSON RPC allows one to create accounts at a whim. However, there is little functionality for getting rid of old accounts.
For example, if I deal with a customer, I create an account "Order 1" to let them pay into the account. After I am done dealing with the order, I can't really get rid of the account. This way, even after many months, I would still see it in the account list, even if I don't need it.
I wouldn't want to delete the addresses associated with the account, but I would like to have an option of merging that "Order 1" account into for example "Archive" account. Currently I can only try getting that functionality by listing all addresses owned by an account and assigning them individually to a different account.