The OS we can reinstall, we don't care about its files. We care about our Excel files with the accounting books in them that we can not put in read only mode because we keep them open and update them every day.
Something like a versioning system with the past versions Immutable.
People might not want to use that since you can't redact mistakes that could get you into trouble. There are a wide variety of scenarios that are mostly innocent but would need to be addressed. And if you can destroy data, that leads to the original problem.
There's already no guarantee your data gets deleted on modern filesystems. And in corporate environments you can assume your data gets backed up transparently in the background all the time. Beyond making it more explicit I don't think anything would change in practice.