There should be a limit. You can’t expect me to keep a client’s records for two decades. For software development, I think 2 years is reasonable. Many industries already have proper (and mandatory) limits, usually somewhere in the 3-7 year range depending on the field (finance tends to be higher) and the country. Some countries, especially developing ones, have no bookkeeping rules at all.

But after 2 decades for a financial account, I'd assume any recovery as a gift rather than a right.