In the function qa_db_user_delete($userid) of the qa-db-users.php , it tells that all things of the user will be deleted.
qa_db_query_sub('UPDATE ^posts SET lastuserid=NULL WHERE lastuserid=$', $userid);
qa_db_query_sub('DELETE FROM ^userpoints WHERE userid=$', $userid);
qa_db_query_sub('DELETE FROM ^blobs WHERE blobid=(SELECT avatarblobid FROM ^users WHERE userid=$)', $userid);
qa_db_query_sub('DELETE FROM ^users WHERE userid=$', $userid);
qa_db_query_sub('UPDATE ^posts SET userid=NULL WHERE userid=$', $userid);
qa_db_query_sub('DELETE FROM ^userlogins WHERE userid=$', $userid);
qa_db_query_sub('DELETE FROM ^userprofile WHERE userid=$', $userid);
qa_db_query_sub('DELETE FROM ^userfavorites WHERE userid=$', $userid);
qa_db_query_sub('DELETE FROM ^userevents WHERE userid=$', $userid);
qa_db_query_sub('DELETE FROM ^uservotes WHERE userid=$', $userid);
qa_db_query_sub('DELETE FROM ^userlimits WHERE userid=$', $userid);