If I delete device from my developer account will it affect the provisioning profile?
No, any change in device list will not affect provisioning profile. Only the devices you will remove, will no longer be accessible to the app and provisioning profile in those (removed) devices will become invalid.
Here is more details about how to manage your provisioning profiles & devices.
Maintaining Identifiers, Devices, and Profiles
You can disable and enable a device, but you can’t delete it from your
developer account. You can disable a device you no longer use for
development or testing. However, doing so invalidates provisioning
profiles that contain the device and doesn’t increase your total count
of devices for the year. You can also enable a device that you
previously disabled.
Also note, You can't add any (more) new device inplace of removed devices, if you've reached maximum limit of allowed devices in your developer account. Apple just disable device in your developer account, not removes permanently until you renew your developer account (Disabling device in developer account not removes device from developer account). So count (number) of devices will not reduce, if you disable/remove any device from developer account.
iOS remove devices on expired developer account
For anyone that has this question in future.
As it seems there is an issue on Apple's end since paid accounts can have up to 100 devices and free accounts can have "much less". When going from having a paid developer account to a free account all devices attached to your developer account remain unless you remove them before you membership expires (I assume so you don't need to re add them when you re-subscribe).
The only way to resolve it is to get Apples Technical Support to remove the devices that were assigned to your paid account (Since free accounts cannot access the add/remove device section the website) or again sign up to the paid developer program.
How to reset/remove apple developer team maximum devices without Apple Developer Membership
As per this documentation,
If you are the Team Agent for your Apple Developer Program team, you
can reset your list of development devices each year using
Certificates, Identifiers & Profiles. You can register up to 100 of
each device type for testing and Ad Hoc distribution per membership
year. At the start of your new membership year, you and any Admins on
your team will be presented with the option to remove listed devices
and restore the available device count to 100 when you first sign in
to Certificates, Identifiers & Profiles.Although you may remove a
device from your account during the year, it will continue to count
against your device limit. When resetting your list, make sure to
remove all devices you no longer use for development before adding any
new devices.
So basically you can only reset it once every year after renewing your membership.
You can reset the list by logging in apple developer website with your developer account, Select Certificates, IDs & Profiles
from the left navigation tab, then select Devices
tab and select Get Started
in Reset your device list before adding any new devices.
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