I don't have an issue with people creating a town and then dropping it right away. Perhaps they made a typo or saw a plot they liked better? But it shouldn't cause server problems, which it now sometimes does.
I've come up with a possible solution. I'm now forcing the Town table in the database to not allow a Town record without a mayor and a resident. When a town is created it has a mayor who is also a resident there so it should work. I've created a Town with Mupje's MC account and it seems to work. Let's hope nothing breaks further down the line