Hmmm, you're right. I guess I can overlook things at 3 AM (that's my lame excuse for you).
There's a few solutions you might wanna try here:
Code:
DENY DELETE ON OBJECT::PS_UserData.dbo.Users_Master TO Shaiya (or whatever database admin name you have);
That's basically messing with permissions.
You can also create a new table with a foreign key referencing a column in the Users_Master. It will prevent the table from being dropped or truncated. For the delete instruction, you could do a trigger INSTEAD OF DELETE and have it do nothing.
These may not be the perfect solutions, but they can get it done.
Sorry for my previous post, I haven't checked it carefully.