there is a column in the user table that indicates whether they are active or inactive, i.e. deleted or not.
Good.
Another idea I used was to move the user record to the remote users table
Bad Now you have two connections: the user to the ticket and the former user to the ticket. This is unnecessary complexity.
can become a huge deal when it gets big,
If "big" means millions of users, then you're right. If, however, “large,” you mean thousands of users, you cannot measure the big difference.
A. If you really have a noticeable slowdown in the future, you can use things like “materialized views” to automatically create a view / table of a subset of “active” users.
Obviously, some of this may be preferable,
Not really. Deactivating (but not deleting) users has numerous advantages and the absence of real disadvantages.
There are many levels of activity - security lock (but not disabled) - temporarily disabled - delegated to other users. Many, many status changes. A few reasons to remove. There is no reason to switch to another table.
how is the query of choice performed compared to the query to insert, and at what point will the overall performance be increased by adding queries to the insert (moving records to the table of remote users) in the mix?
Only you can measure this for your tables, indexes, your server and your number of transactions. There is no general answer.