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Read onlyRecently, a seller asked if they would lose their product reviews if they changed the SKU of their product.
Product reviews are linked to the ASIN and not the SKU. Deleting the listing from your inventory will not cause the reviews to be deleted.
When relisting the same ASIN in your inventory with a different SKU the product reviews will be visible on the detail page.
For those of you that are new to Amazon here are the explanations of 2 common acronyms used in this post:
ASIN: Amazon Standard Identification Number. An ASIN is a detail page identifier; specific to the Amazon website.
SKU: Stock Keeping Unit. It is a specific merchant's product identifier; specific to their inventory listings.
More information about product reviews can be found on this help page: Customer product reviews