I agree with the others on this thread, and strongly encourage you to restore the ability to move accounts around.

Ours is a membership model which includes multiple generations and sponsorship of family members.  As members pass away or roles within the family model change, or sponsored children grow to be independent, the structure changes.  And, previously, that was one of the beauties of Quickbooks.  

In my mind, the historical transactions stay put while the customer and sub-customer relationships can change.

Like others, I feel like I'm bastardizing the system to forge work-arounds for something that should be simple.

Again, I would strongly encourage you to consider a workable use case and restore the functionality.

Thank you.