don't mess with it...they are extremely sensitive when mucking about with and doing so wil cause you endless headaches...either leave it (it most cases autonumber only act as unique identifiers to records and have no other purpose. so skipping numbers does not have any downsides.
what i like to do about deletes is NOT ALLOW THEM. i create an extra column (tiny int) and set it to 1 or 0 for deleted or not deleted and then any sql statements executed against the table is set to only take records with the not deleted indicator...
this way i can remove all privledges against the table except insert, select and update....any potential hackers get stopped here and data integrity is maintained. if they do manage to set all the deletes to on then I can simply turn them off and all is okay again.
hth