Unique IDs, timestamps, and soft delete on every entity.
Every row carries a globally-unique identifier, creation and update timestamps, and a soft-delete flag. Hard deletion happens only as a background cleanup task, never as a direct result of user action.
WHY Cross-device sync requires identifiers that can't collide. Soft delete preserves undo, restore-from-export, and reconciliation. The cost is negligible. We pay it.