Game licenses, and game data, are directly tied to the platform account. If you delete the Steam account containing your Destiny licenses, and character data, then you are also deleting all of the licenses and data. Bungie cannot transfer your licenses and game data between accounts, nor will Steam do so.
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so once the account is deleted i can relink?
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No. The transfer from Battlenet to Steam is a one off action.
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thats depressing
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No, the Guardians are tied to your old Account, if you delete it there is no other way to retrieve them. They are bound to that account.