The relationship between the term and the post is deleted, not the term itself. On front-end the query for a term with no associated posts will result in a 404 tough. But if you go to the term list in back-end you still can see term with a post count of 0.
Always keep in mind that the Codex is a community project: Everybody can improve it, everybody can make it worse. Read it like Wikipedia as a start for your own research, not as the end.
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