This is true only as long as there is a possibility that the user might return, or specific files that the user owns have not been transferred to another user.
The reason is that the user ID is not stored in plain text, but rather an encrypted security ID (SID) is created when the user account is created. Deleting the user account and recreating it will NEVER result in the same SID, so you can never restore a users credentials exactly as before.
So my rule is, once the user leaves the company, DISABLE. After 30 days, or when you're certain the account will never be required, DELETE.
Also note, a user account can simply be renamed, giving a new user instant access to everything the SID allowed the previous user to access. (The SID is NOT regenerated on a RENAME process). This can be useful, but does have the problem that the associated profile will continue to show the original user name.