"Once a Sony Entertainment Network account is created, you can not delete it. It will remain on the PlayStation Network servers forever. If you wish, you may remove it from your PlayStation®3 computer entertainment system so it is no longer visible." see related link
They have a procedure for removing a Sony Entertainment Network Account. The following has been copied from related link"
Please note that if you delete a user, all game save data earned under this user will be deleted as well, be sure to copy any game saves you wish to keep to another user.
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