Inactivating an account ensures that your transactions are intact and reports will not be changed.
Wrong. Reports ARE changed if you inactivate a balance sheet account with a balance. An adjusting transaction is created that zeroes out the balance and moves it to the Opening Balance Equity account which changes the balance sheet and is wrong. You should never inactivate a balance sheet account with a balance.
" You can also restore all your inactive accounts anytime you want."
Restoring an inactive balance sheet account that had a balance does not reinstate the balance.