If you are allowed to make a reconciliation, you should not be disallowed to remove it! Period.

There is no rationale behind lack of access to a non-destructive feature.

I thought I was paying for the services to organize my data. Turns out I also got a big brother as a bonus for my money who slaps me by my hands where and when I cannot be trusted.

It would be much easier for me to understand if the whole feature would not be available to me. But being able to do things that screw up the report and not being able to able to undo the report is lame and gives a very clear non-positive image to the company. Shame on you QB.