instead of delete triggers can replace the standard action of a delete statement. Usually, an instead of delete trigger is defined on a view to modify data in base tables.
delete statements do not specify modifications to existing data values, only the rows to be deleted. A delete table is a pseudotable containing rows with the deleted values of a delete statement, or the preupdated values (before image) of an update statement.The deleted table sent to an instead of delete trigger contains an image of the rows as they existed before the delete statement was issued. The format of the deleted table is based on the format of the select list defined for the view, with the exception that all not null columns be converted to nullable columns.
The inserted table passed to a delete trigger is always empty.