Yeah: You don't "delete" a bank account, you close it, and you don't "undo", you reopen it, etc. The processes have conditions, audit rules, attached information, side-effects, etc. In some cases the same entity can't be restored, and you have to instead create a successor.

"Undo" may work as shorthand for "whatever the best reversing actions happen to be", but as any system grows it stops being simple.