I don't think people who invested in better equipment really close their account, they might just come less often or leave it like that. That way, if they 'fall in love' with the game again, they won't have to re-invest again.
Also, you can't receive clubs your tier doesn't qualify for (eg.: Master Clubs and you are in Pro).
If I ever close my account, I would do it... but only to those in my friend list because they are great 'finishers'!
Rob