I sent an email to name.com recently about wanting to delete a domain name and never got a response. They could have at least responded with "no"
Godaddy and Namecheap do not close accounts either. I'm sure there are several others that refuse as well. I understand that deleting accounts is not in the best interest of registrars, but the customer should always have this option :imho:
sometimes making an account inactive may be more secure. For example, I have a forum, if I delete someone, then someone else can register the same name and post on the forum pretending to be the deleted person