Apparently, they are using “Archive”. This does not delete the item, instead, well, archives them. So, technically, they are still there. You will have to create a different one if you wish to add something similar. Kind of frustrating to be honest.

Thanx for the response, but in my case i have not deleted the custom attribute from customer/people, i simply want to create the same attribute on both customer and company. 

Hey @MMDev! Daniel from Customer Support Engineering here  

At the moment, it isn’t possible to give attributes the same name, even split between people and company CDAs. This is due to the fact that updates need to be made with unique attributes listed, and having two attributes with the same name would confuse the system. My advice would be to create the company version with a prefix like “company_”.

Let me know if you have any questions about this!

is this recently introduced? because in Sandbox I have same attribute status in Company and Contact. I have status attribute in Contact level, but when I tried to create attribute in Company I am getting “You already have 'status' in your people data. To save this as new company data, use a different name."”

Why does such issue not exists in Sandbox while creating attribute?