I know that if two concurrent transactions try to make changes to the
same record at the same time one of them gets a deadlock.

What about if two concurrent transactions are both trying to *delete*
the *same* record at once? - from the point of the view of the user's
objectives there's no reason why this shouldn't work, as either way the
record is going to end up deleted, which is what the user wants, but
would I be right in guessing that Firebird isn't that clever, and that
deadlocks are possible in this scenario?

--
Tim Ward