It will, as long as there are no stats or indexes on that column. But marking a row as deleted will probably result in that "mark" column being indexed because it will be highly used to differentiate between a valid record and a "deleted" record.
In our case, that would not be a good idea because users are free to reprocesss any period any number of times(And they do) and we will end up generating a humongous amount of rows, which will present it's own challenges in terms of maintenance and query efficiency.