Does a computer file truly get "deleted"?

I always wondered what it really means when a computer file, anything (a word document, a text file, a video, a game, an application, anything) gets deleted by the user. I mean, theoretically nothing ever gets “completely destroyed”, right? It’s a physical thing that takes up space. Trash never really “goes away” for example. It just gets thrown somewhere else, or it disintegrates, but then it becomes part of something else. Same thing when you die. You decompose and become part of the earth, technically speaking. So I guess my question is then what do computer files become after they are deleted?