My situation ended up being a little different. The client and I determined that no records will be deleted in SQL, only added or changed. For your situation, maybe a flow that periodically checks, on a scheduled basis, the items in the sharepoint list against rows in SQL. If the sharepoint record doesn't exist in SQL, delete it from Sharepoint. Maybe have it auto-run once or twice a day? Or more frequent if needed.
Hopefully you're pulling some kind of unique record ID from SQL into sharepoint and you can just search for that in SQL. If not, you'll have to try to match some of the data fields to each other, enough to say, "these are the same records", and either "do nothing" (if the corresponding SQL record exists) or delete the SP record if there is no corresponding SQL record. Hope that helps.