Need to analyze the requirements here. Do customer need $filters and pagination?
We support filtering deleted and live records in OData endpoints. Customers sometimes use REST endpoints (those that only return metadata) like /v1/projects/1/forms/engl/submissions and /v1/projects/1/datasets/engl/entities and want to see deleted records.
Ref: https://getodk.slack.com/archives/C01TKJ7TG7J/p1754594837381719