Explanation
The 'Delete sales agreement' profile permission allows users to delete sales agreements that are not active.
Only users with this permission will see the 'Delete' option on the sales agreement record header. Account owners or other users without this permission cannot delete sales agreements, regardless of their status. Sales agreements with any status, including active ones, can be deleted by users with this permission, unless they have associated products. References:
Set Up and Configure Sales Agreements
Delete a Sales Agreement