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Answer

Tempo does not remove or delete the worklogs unless you actively delete the worklogs in Tempo or Jira.

Inactive users: When a user account is inactive in Jira, you will not be able to see his/her worklogs in the reports. You will need to go the Team Timesheet - Tempo Data Center or Viewing the Team Timesheet - Tempo Cloud and navigate to the period where the inactive user was still a member of the team with joining and leaving dates.

Workaround: A potential workaround for this would be to re-enable the account temporarily, have it added into the original teams and disable it once the reports are completed.

Deleted users: On Data Center, when a user account is deleted in Jira and/or deleted from Tempo team, you will not be able to see his/her worklogs unless you have View all worklogs project permission. Worklogs of deleted users can be retrieved by Tempo Data Center API with certain limits. We recommend that you export the user's worklogs before deleting the user from your Jira instance.
On Cloud, users who have the permission to view worklogs via a Tempo permission role with "Full" access, can view worklogs of all active, inactive or deleted users (see https://help.tempo.io/cloud/en/tempo-timesheets/managing-your-teams/inactive-or-deleted-jira-users-and-tempo-timesheets/tempo-permissions-and-inactive-or-deleted-jira-users.htmlTempo permissions and inactive or deleted users for more information).