I don't get it. You delete or close the account you use to access the digital content, what is the expectation here? That you can keep accessing it without an account? How would they know what you own?
>If I buy tickets to a concert, then decide not to go to that concert, I'm not entitled to my money back.
that's not some universal truth, that's a loss-reduction scheme that certain live event ticket sales groups adhere to.
In some cases it isn't even loss-reduction, it's just a means to increase profit; there may not be a loss associated with refunding a ticket to a venue that isn't sold out and has unassigned seating other than some virtual infrastructure loss like "they used the bandwidth of our service without creating a profit this session ", which is basically the equivalent of a restocking fee at a small pawnshop where an already hourly (otherwise idle) paid employee just throws the product back on a shelf (aka : bullshit).
There isn't an issue with the purchase being somehow bad. The issue is they're intentionally destroying the means to authenticate they were the ones who purchased it.
I'm totally on board with purchases being tied to a single company being an issue, but for a lot of people the value of digital books and music is the online availability. You're going to need some sort of auth for that to work.