is this pointing to the inability to access the file system for deactivating Accounts as a required field in contacts opps etc or are you looking for a full concept? If you just need specific config parameters set, I recommend to set up a support case let our colleagues from SugarCRM Support do the job for you :-)
Just to add on what Björn shared, these are the steps to remove the requirement of accounts in Opportunities, Cases and Contracts allowing a B2C usage of Sugar.
