If the users that are requesting account deletions see that your app is purposely not complying, I don't imagine your app will be available for long in the app store.
Your response is why Apple is implementing this change in the first place.
Screw AOL and all of the rest of you making things impossible to delete, cancel, or otherwise NOT have an account.
I sincerely hope you change your tune, and if you don't then I hope you receive a permanent ban from Apple's App Store.
Seriously. This kind of bullshit shouldn't exist. If I can make an account easily, then I should be able to delete an account easily. If I cannot, then your business model should collapse around your fuckin' ears.