I allow anonymous comment but I reserve the right to delete any comment on my blog, so if I delete your comment, tough. It’s my website.
However in general I don’t like deleting comments, preferring real discussion.
I will delete comment-spam and thanks to Spam Karma 2 they mostly get automatically deleted.
Offensive comments, particularly from trolls or from readers who refuse to engage further in discussion to explain their comments, will probaly get deleted too. I don’t see why I should allow people to deface my website for their own gratification or bad behaviour. And you can’t use the argument that you didn’t check back till much later, you can subscribe to the comment RSS feed for the whole website and individual posts and even subscribe for email notifications of new comments on posts.
This is a live document, so expect it to change over time.