He's right, but having failed a number of times, after you've put all your savings into the business, fired all your team, notified and disappointed all of your investors and customers, helped your team find new gigs, filed all the dissolution paperwork, handled all the taxes, disposed responsibly of all of the assets and you now find yourself out of work and often out of cash, occasionally you'll forget to jump through all the hoops to close down all of the SaaS accounts before you stop paying the bill personally to host the email accounts.

Of course perfect world you shut down earlier and in a more orderly fashion, but there are so many cases of companies almost failing and then not, it's hard to shutter a company when there is a chance you may go out of business - especially when you feel you're getting close to another raise or becoming default alive :(

There’s an interesting question on service providers responsiblity who use Oauth for primary auth.

Should they reset all access to a company account if a domain transfers or becomes publicly available?

There are some 3rd party accounts that can be accessed via your SSO or via your personal credentials once you leave. The main ones I can think of is your brokerage account containing your 401K and vested RSUs and your payroll provider like ADP and Paylocity. You still need to have access to past paystubs and end of year tax documents.