The following is a note from Professional ASP.NET MVC 2 by Scott Hanselman ++
You might ask — why did we go through the effort of creating a <form> within our Delete Confi rmation screen? Why not just use a standard hyperlink to link to an action method that does the actual delete operation? The reason is because we want to be careful to guard against Web-crawlers and search engines discovering our URLs and inadvertently causing data to be deleted when they follow the links. HTTP-GET-based URLs are considered safe for them to access/crawl, and they are supposed to not follow HTTP-POST ones. A good rule is to make sure that you always put destructive or data-modifying operations behind HTTP-POST requests.
If web-crawlers and search engine have no access to the page containing deletion button, is it safe to use a standard hyperlink to link to an action method doing the actual delete operation?