Unable to delete account if the project is removed

### problem

Unable to delete account if the project is removed

### versions

ACS 4.22

### The steps to reproduce the bug

1. Create a project

2. Create a account/user with User role

3. Add User to the project, Select the project role as Admin

5. Delete the project with clean up option

6. Delete the user

7. Disable the account and Delete the account >> Exception observed

```
2026-02-06 05:19:09,201 DEBUG [c.c.a.ApiServer] (qtp1390913202-23:[ctx-52b15b57, ctx-b39021de]) (logid:c0aa78bd) Retrieved cmdEventType from job info: ACCOUNT.DELETE
2026-02-06 05:19:09,203 INFO [o.a.c.f.j.i.AsyncJobMonitor] (API-Job-Executor-22:[ctx-54696ea9, job-166]) (logid:92e3ffb4) Add job-166 into job monitoring
2026-02-06 05:19:09,204 DEBUG [o.a.c.f.j.i.AsyncJobManagerImpl] (qtp1390913202-23:[ctx-52b15b57, ctx-b39021de]) (logid:c0aa78bd) submit async job-166, details: AsyncJob {"accountId":2,"cmd":"org.apache.cloudstack.api.command.admin.account.DeleteAccountCmd","cmdInfo":"{\"response\":\"json\",\"ctxUserId\":\"2\",\"sessionkey\":\"nDTziuDnO4qxnRScKDVyKQTZukU\",\"httpmethod\":\"POST\",\"ctxStartEventId\":\"623\",\"id\":\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\",\"ctxDetails\":\"{\\\"interface com.cloud.user.Account\\\":\\\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\\\"}\",\"ctxAccountId\":\"2\",\"uuid\":\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\",\"cmdEventType\":\"ACCOUNT.DELETE\"}","cmdVersion":0,"completeMsid":null,"created":null,"id":166,"initMsid":32988016411316,"instanceId":12,"instanceType":"Account","lastPolled":null,"lastUpdated":null,"processStatus":0,"removed":null,"result":null,"resultCode":0,"status":"IN_PROGRESS","userId":2,"uuid":"1ba7a022-f715-4df5-a771-99e59e80e38f"}
2026-02-06 05:19:09,204 DEBUG [o.a.c.f.j.i.AsyncJobManagerImpl$5] (API-Job-Executor-22:[ctx-54696ea9, job-166]) (logid:1ba7a022) Executing AsyncJob {"accountId":2,"cmd":"org.apache.cloudstack.api.command.admin.account.DeleteAccountCmd","cmdInfo":"{\"response\":\"json\",\"ctxUserId\":\"2\",\"sessionkey\":\"nDTziuDnO4qxnRScKDVyKQTZukU\",\"httpmethod\":\"POST\",\"ctxStartEventId\":\"623\",\"id\":\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\",\"ctxDetails\":\"{\\\"interface com.cloud.user.Account\\\":\\\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\\\"}\",\"ctxAccountId\":\"2\",\"uuid\":\"f004ffb3-f8d0-4297-8951-fc83bdd10fad\",\"cmdEventType\":\"ACCOUNT.DELETE\"}","cmdVersion":0,"completeMsid":null,"created":null,"id":166,"initMsid":32988016411316,"instanceId":12,"instanceType":"Account","lastPolled":null,"lastUpdated":null,"processStatus":0,"removed":null,"result":null,"resultCode":0,"status":"IN_PROGRESS","userId":2,"uuid":"1ba7a022-f715-4df5-a771-99e59e80e38f"}
2026-02-06 05:19:09,205 DEBUG [c.c.a.ApiServlet] (qtp1390913202-23:[ctx-52b15b57, ctx-b39021de]) (logid:c0aa78bd) ===END=== 10.0.3.251 -- POST
command=deleteAccount
response=json
id=f004ffb3-f8d0-4297-8951-fc83bdd10fad
sessionkey=nDTziuDnO4qxnRScKDVyKQTZukU

2026-02-06 05:19:09,207 DEBUG [c.c.u.AccountManagerImpl] (API-Job-Executor-22:[ctx-54696ea9, job-166, ctx-32d73b76]) (logid:1ba7a022) Account [Account [{"accountName":"admin","id":2,"uuid":"ef7f35bc-fffc-11f0-8d07-1e009f0002b4"}]] has access to resource.
2026-02-06 05:19:09,223 DEBUG [o.a.c.f.j.i.AsyncJobManagerImpl] (API-Job-Executor-22:[ctx-54696ea9, job-166]) (logid:1ba7a022) Complete async job-166, jobStatus: FAILED, resultCode: 431, result: org.apache.cloudstack.api.response.ExceptionResponse/null/{"uuidList":[],"errorcode":"431","errortext":"Unable to delete account [12], because it manages the following project(s): [4]. Please, remove the account from these projects or demote it to a regular project role first."}

```

### What to do about it?

Account should get deleted

ログに示されている deleteAccount API と DeleteAccountCmd エントリポイントから始め、issue に記載されたアカウントとプロジェクトのクリーンアップシーケンスを再現してください。削除されたプロジェクトが依然としてアカウントによって管理されていると報告する失敗を追跡してください。クリーンアップを有効にしてプロジェクトを削除した後、アカウントを無効化して削除できれば完了です。

索引モデルが issue の本文から書いたものです。