Aws accounts with terraform do not flow well. It takes 90 days to delete an account. And usually when debugging/managing infra you will want quick delete/creates to test.
This provider fixes that, by instead of deleting the account. It is moved to a "closed" folder. That way the account can either be manually closed by the user. Or quickly swapped between a closed folder and actual usage.
If an account with the same name is closed, it will fail forcing the user to manually reopen it or wait for the 90 day closuer.