The "Restored Accounts" accounts are generally caused by Moneydance encountering some transaction(s) that refer to a category or account that is no longer present. These references can be from a transaction, reminder, or sub-account. Because MD doesn't know the name of the category/account, it only has the ID number, so it uses that to create the "Restored" accounts with the same ID.
You should be able to look at the transactions in the account (or the other side of those specific transactions) to find out where they belong and make the necessary corrections. Once the account is empty you should be able to delete it.