In Chrome and Internet Explorer (or in any browser that implements the process model per tab) you are right, there is absolutely no value. In fact, it spends CPU time trying and deleting, because often, when the tab is closed, the process is killed, freeing up all non-shared resources.
For browsers that are one process (Firefox still, although progress is already being made to change this), perhaps this can make the garbage collector work faster if the number of links is reduced to 0, but it probably also makes no sense. Other than very old ( IE6, for example ) browsers, every modern garbage collector is likely to shift everything in the next pass, regardless of whether you explicitly delete links or not.
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