Do you there recycle bin in openerp to restore records after delete?
I think what the OP said is that they would want to have a Recycle Bin feature integrated in odoo. This would be interesting, as someon could simply delete anything without noticing, so the feature would act as a sort of an "undo" action.
Here's a related topic on StackOverflow: http://stackoverflow.com/questions/10974779/list-of-deleted-records-in-openerp
As says on a blog (I haven't tested this myself yet, though): "Something you need to keep in mind is how OpenERP “deletes” its records. It does not physically remove them. It just marks them as deleted. And it does so with the active field in the table. This field, which happens to be a boolean field, if true indicates that the record is not deleted. Otherwise you should not take the record into account in your queries." - Source: https://erpmoldeo.wordpress.com/2011/12/21/deleted-records-in-openerp/