See Issue #54519
A new configuration option has been introduced for the linkhandler link checker
in the linkvalidator extension:
mod.linkvalidator.linkhandler.reportHiddenRecords = 1
When enabled links will be considered invalid when they point to disabled records.
By default only links to deleted records are reported.
The \TYPO3\CMS\Linkvalidator\Linktype::checkLink() method has been restructured
and will now determine if the linked record is deleted or hidden and report
a error depending on the reportHiddenRecords configuration.