I'm sorry for the title, I really don't know how to name this question.
So, here we go.
Let's say I have a Steam account with not a lot of games (maybe 3-4), and all of these games are retail and activated with Steam. We all know that if I try to install one of those games on another account with the same key from the box, I'll get a duplicate key error. However, there was a question asking "Can I install a game on another account with the same key?" somewhere on the internet, and one answer quoted Steam support or something: "Product keys are tied to your account for the life of the account".
That made me think of something. If I permanently delete the first account (end its life), can the keys of the games be used on another account (maybe if I want to give the game to someone)?
You may cancel your Account at any time. You may cease use of a Subscription at any time or, if you choose, you may request that Valve terminate your access to a Subscription. However, Subscriptions are not transferable, and even if your access to a Subscription for a particular game or application is terminated, the original activation key will not be able to be registered to any other account, even if the Subscription was obtained in a retail store.