I know... ITIL/Compliance/ITSM you shouldn't ever delete any records but I'm in the middle of building out a new deployment of SCSM 2012 and I've entered a TON of test requests and it was "suggested" that I remove them prior to going live.
So yeah, I removed them - even though only Analyst could see them and they would soon fade out of sight as legit tickets begin to stream into the new system.
get-scsmclassinstance -class (get-scsmclass -name system.workitem.incident) | where-object {$_.id -eq "IR12345"} | Remove-scsmclassinstance