We can argue on any solution for Audit. Whether to create a history table or create a generic table with information about only the data changed and do not worry about the deletes (or design the table in a way whether their is no physical delete but just logical ones).

What I have learned from experience we cannot have BEST Pratice design or coding style as it changes drastically from project to project. Just go with the follow.

I will still thank the Author to have his idea on the table.