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

从日志中显示的 deleteAccount API 和 DeleteAccountCmd 入口点开始，然后复现 issue 中描述的账户和项目清理顺序。跟踪报告已删除的项目仍由账户管理的失败。启用清理并移除项目后，如果账户可以被禁用并删除，则视为完成。

由索引模型根据 Issue 内容生成。