in src/main/java/com/gerritforge/gerrit/plugins/account/GerritAccountRemover.java [95:102]
public boolean canDelete(int accountId) {
PermissionBackend.WithUser userPermission = permissionBackend.user(userProvider.get());
return userPermission.testOrFalse(
new PluginPermission(pluginName, DeleteAccountCapability.DELETE_ACCOUNT))
|| (userPermission.testOrFalse(
new PluginPermission(pluginName, DeleteOwnAccountCapability.DELETE_OWN_ACCOUNT))
&& isMyAccount(accountId));
}