A sales user is assigned to a permission set group that gives them Modify All access to Accounts. An administrator assigns the same user to a muting…

Permission set groups are a combination of permission sets that grant users access to various tools

and functions. Muting permission sets are used to remove access that is granted by other permission

sets in the group. However, muting permission sets cannot remove object-level access that is

granted by Modify All or View All permissions. Therefore, if a user is assigned to a permission set

group that gives them Modify All access to Accounts, a muting permission set that mutes Delete

access on Account will not have any effect. The user will still have Modify All access on the Account

object,

which

includes

Delete

access.

Reference:

https://help.salesforce.com/s/articleView?id=sf.perm_sets_groups_muting.htm&type=5