Plantsight TAG that were used on issued drawings and later deleted should have a property to identify as DEL.

When a component is deleted from a P&ID or OPM and sync'd to plantsight the component should trigger a status change. For example the Tag be marked as "Del".

This way the component could not be placed on another drawing. This Deleted tag would not be reused or browsed if drawings were issued.

A component may have a specification assigned to it in the current drawing. If this deleted tag is placed on an other drawing. Ths Process conditions may not be correct and may cause issues or confusion at site.
Currently when you delete a component from a P&ID and Synced, only the Document links are removed. There is no way to identify if this is still a Place holder tag that was created in Plantsight to be placed on a drawing or a tag that was deleted and needs to be keep but not reused.

Also, In Plantsight, when you completely delete Tags ... you can't tell what should stay in plantsight and what can actually be deleted.

In previous versions the Proj_stat had a list of possible status ( NEW, DEL, REU, REN ) as New, Deleted, Reused, Renamed. This enabled the designers to block components from being placed on drawings.
This is also a fundamental of asset management. A tag has a history and data trail. The tag cannot be reused as all of the associated documents would then be reactivated and the new tag may have completely different process conditions.