Can we use custom setting to restrict access for a user?

Yes you can have a hierarchy custom setting created StopDelete Create a new field as : 'ObjectNames', have all objects for which you need to disable delete in a , comma separated value.

For eg: ARecord__c,Account and User as a lookup of any user.

Then in you trigger, from before delete context just add a check:

trigger ARecordTrigger on ARecord__c (before delete) { String currentUserId = UserInfo.getUserId(); StopDelete__c stopDeleteTrigger = StopDelete__c.getValues(currentUserId); if (stopDeleteTrigger != null && String.isNotBlank(stopDeleteTrigger.ObjectNames__c) && stopDeleteTrigger.ObjectNames__c.split(',').contains(ARecord__c.getSObjectType().getDescribe().name)) { List<ARecord__c> aRecords = (List<ARecord__c>) Trigger.new; for (ARecord__c aRecord : aRecords) { aRecord.addError('Cannot delete record'); } } }