When you click Delete from UI in openerp you have access to ORM Menthod UNLINK
prototype od method is :
def unlink(self, cr, uid, ids, context=None)
"""
#Delete records with given ids
Param cr: database cursor
Param uid: current user id
Param ids: id or list of ids
Param context: (optional) context arguments, like lang, time zone
Return : True
Raise AccessError:
if user has no unlink rights on the requested object
if user tries to bypass access rules for unlink on the requested object
Raise UserError:
if the record is default property for other records
"""
Here Ids contains the list of ids to be unlinked so before deleting you can play with them.
But If record are once deleted from OpenERP, you can not have access as they are no more in db.
Optional, mechanism here can be useful is active
field. Active field in OE is special field if you define active Boolean field on your model then if any record set to active false, yo can not see that record on view without special efforts, But Tricky part is you still have those record on table with active=False so you can access them very easily using domain.