[kkdaemas]

No because the metadata on the deleted resource is now lost.

With the information being stored outside the resource, we know that it was deleted and the metadata about it.

[usrn]

That's not state information though, that's metadata.

[pharmakom]

If some state information is stored using metadata then we need that metadata to know the total state. The contents of TF state is more than what can be read from the provider APIs often.