> need to refund in full the purchase cost.

In practical terms, the logistics of many-years-later refunds would be unwieldy at best. Do the purchase records still exist? What if I no longer have that credit card or email address? How can you prove you're the heir of the deceased? What if I now live in a country where the "deletion" status is different? And how could you stop all the scammers who smelled free money?

Alternative: The gov't randomly picks 24 citizens from a pool of applicants who reasonably prove that they were harmed by the deletion. Those 24 are given legal authority to fiat-revoke all copyright protection on a "reasonable and proportional" number of the deleting corporation's currently copyrighted works. Or upstream of them, as "appropriate".