Site User ID Mismatch

Hi all,

What's the best way to deal with a situation when a user leaves the company and is re-hired. We have tended to give them the same username in Azure/Office 365 but this can cause issues in SharePoint. Scenario 2 in this section: https://learn.microsoft.com/en-us/sharepoint/remove-users

Aside from giving the user a different UPN, could I go into the Site Collections UserInfo list and delete the user's old account before creating a new account with same UPN?