Today I needed to unlink a student from an observer/parent. The joys of broken families. Despite removing all the enrollments from the observer account the student still showed in the parent under observing. I was able to import this code in a csv into the SIS to resolve this issue...
The observer id comes from the sis id (which was empty so I forced the email in)
The student id is the student data in the sis id
and the status must have deleted (the only other choice is active)