Another thing to look at is the Admin process.
As part of the user delete, an Admin task to delete the user's mail file usually gets submitted, but need to be OK'd by an administrator.
So if no-one is watching the Administrative Requests database, the requests will just stack up.
Open the admin4.nsf database, and check the 'Pending Administrator Approval/Pending by Server' view for 'Approve Mail File Deletion' requests.
This won't help identify files that aren't getting used, but will help clean up databases that are already tagged to be deleted.