Removing your account completely from Twitter makes it immediately available for anyone else to take, and for larger accounts you can bet theres a whole host of automated monitoring going on, ready to nab it and use it for easy profit.
Keeping the account doesn't have to mean you're 'giving away' any info. Hell delete it and instantly recrate it if thats the worry.
Do you have a source for this? The only thing i can find is a random tweet from Elmo in 2023. I deleted my twitter account in the 2022-ish timeframe, and the handle I had (created in 2007) was my first initial + last name, which I would think would be claimed by now. It's not, so I'm thinking that deleted account handles can't be reused.
So it seems unlikely they would keep deleted handles forever. I bet they become part of this marketplace program a la "premium domains".