The transfer includes all files of all types, not just Google Docs, Sheets, Slides, and so forth.
If you restore a deleted user whose files you transferred, the Admin console restores the user as a suspended user.
When you restore deleted users after transferring the ownership of their files to other users, the restored users do not automatically reacquire ownership of their old files. Instead, they can only edit the files they used to own.
7. When prompted, confirm that you want to delete the user.
When the deletion and transfer are complete, Google emails the primary and secondary domain contacts defined in Company Profile | Profile | Contact information.
Restoring a deleted account. You can restore a recently deleted account for up to five days. After this period, deleted accounts can't be recovered.