Delete option is not available for inactive workflows
Platform Notice: Cloud Only - This article only applies to Atlassian apps on the cloud platform.
Summary
The delete option is not available for inactive workflows if there is an associated Workflow scheme. You need to delete the associated Workflow scheme, and then the delete option will be enabled for Workflow as well.
This article covers Jira Cloud only. If you're encountering this problem on Jira Server or Data Center, please refer to this documentation: https://confluence.atlassian.com/jirakb/unable-to-delete-inactive-workflow-726368983.html
Solution
Delete the associated workflow scheme
Although the workflow may appear to be unassigned to any schemes, it is actually linked to a scheme that has not yet been published. Please check the workflow schemes page for any schemes with an "i" icon next to the workflow name, as seen below:

Navigate to Settings (Cog icon) > Issues
Click Workflow schemes
Delete the associated Workflow scheme of the workflow that you wish to delete
Navigate to Workflows
The delete option will now appear for the workflow
Select delete
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