Hi Naamen,
Ideally, you cannot delete any owner if there are any dependent entry associated. What you can do in your case is to check with the functionality mentioned in SAP Note # 2094980 - Mass Upload and Download of EAM User Assignments.
In this SAP Note you will find a pdf which explains this functionality. Hope this will help you.
Along with this you can also run "Invalid Superuser Report" to check the invalid assignments. (SAP Note #1803319
Regards,
Shaily