Any time you set up an account, it is set up for the current and previous fiscal years.  Using the Related Historical Accounts tab of the account setup will allow you to assign historical year accounts with a current fiscal year account so that multiperiod financial statements will still have a reference point for each account and they will still be able to be seen if you delete an account.

The way the program was designed, it allows for new accounts to go forward and old accounts to be seen.  I'm not sure the developers thought anyone would want to relate an old account to a different new one.  They probably just assume the old one will still be in the chart.

You will likely have to wait until next fiscal year to relate the 2023 account to the new one.