I'll explain what i've done while updating records or creating files and hopefully it can help you.
I would list rows in your excel table. then i would filter the array, in the excel table i would add a column that says "Add to Sharepoint List" then when its blank you have the action add the item to sharepoint list. if its not blank ir gets filtered out. Then id have a second column that would be "Delete from sharepoint list" and i would use the another filter to determine if that should be deleted.
In the sharepoint list you would look for the key column / field and update or delete that specific row. (Set visibility based on deletion indicator vs actually deleting it)
Here is a small snippit of one ive made where i essentially said. Column 24 should not be empty and column 26 should be empty.
When the flow finds a record that is blank in "Add to sharepoint list" then it reads the json and populates them in sharepoint list, after doing this have another action "Update a row in a table" and update column 26 with "complete" so that it knows this particular flow has updated this work.
So in your case you could have a flow for adding of records and one for deletion of records.
the first thing would be to add the column and set the filter, then update all the records manually so its baselined that any new lines are added. then when you want one removed you can use the column as a "Removal indicator" i'm not sure if the delete option is good for you as its field based vs comparing if a record exists or not.
I hope this is at least a little bit helpful, but generally speaking i like to add markers to data vs deleting it completely.
