I deleted some old issues from a defunct project before I thought to wonder where the logged hours go when the issue dies. Is there an orphan hours bin somewhere? I didn't see anything about this in the Tempo documentation.
IMO deleting issues or projects is a bad practice. These operations sould be very unusual, never in the day to day basis work. Revoking browsing permissions is preferable to deleting issues-projects.
When you delete some issues/projects, since the spent time is bound to the issues so its deleted too. If they are some old issues/projects, likely the spent time happened in a closed (and very old) period, that is already billed to your customers ...
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