Why do you need to delete vs just disable? If you must delete then assign all issues that the user is currently assigned to to unassigned.
Just deactivate user. As you are seeing, deleting user is quite painful
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I agree with Jack. Please explain why you want to delete this user account. Jira is designed to prevent you from deleting user accounts when it can cause data integrity problems, more details in https://confluence.atlassian.com/adminjiraserver/create-edit-or-remove-a-user-938847025.html
You could go through and find all the issues where this user commented, and delete those specific comments first. But this causes even more data to be removed.
If this request to remove the user account is GDPR related, please see the Server support guide. There is a specific guide in there called Jira: Right to erasure that explains specific steps you can take to complete this request.
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