Your OneDrive data is actually stored in the cloud, not just locally on your PC, so it shouldn't be completely deleted when you remove a user account. However, you're right to be cautious about the local copy.
Here's what you should do:
1. **Before deleting the account**, make absolutely sure that all files in the OneDrive folder have fully synced to the cloud. Check the OneDrive icon in the system tray to ensure it says "Up to date".
2. **Copy important files as backup** - Even though they're in the cloud, it's good practice to copy any critical files to another location temporarily.
3. When Windows prompts you about keeping the user's files during account deletion, **choose "Keep files"** - this will preserve the local copy of OneDrive files in a folder on your desktop.
4. After deletion, you can sign into OneDrive from your other account and the files will still be accessible from the cloud.
The key thing is that your OneDrive data exists in the cloud, so even if the local copy gets deleted, you can always re-sync it from onedrive.com or by signing in with that Microsoft account on any device.