Assuming module 'DM24 Delete - FIN3 Parent Account' applies 'FIN3 Parent Account#' as the list, AND if you can't see '236881 - DKK - NAT - 7650' in 'DM24 Delete - FIN3 Parent Account', could it be that '236881 - DKK - NAT - 7650' is not a member of 'FIN3 Parent Account#'?
Could '236881 - DKK - NAT - 7650' be a member of FIN4 or FIN5?
I'm glad we solved the main issue, i.e. why you can see the list member in the admin page, but not in the module.
Let's move on to the next topic.
If your objective is to delete the list member without a parent, the previous steps discussed still works though you cannot see/verify the list members in a module before performing the deletion step.
If the previous step is too risky, then you'll need to take another step back, and ask yourself why there are members without parents. Could a validation be done before these FIN3 members are created? During the validation, if some FIN4 members really do not have parents, can they be assigned to a technical parent, e.g. Dummy Parent.
One thing we have done in the past to find and delete orphans on a selective access list, is to create a "dummy" parent item to house all the orphaned list items and then using a list property & import action to move orphaned items to the new "dummy" parent item.
The list property formula is setup to use the existing parent if the list item has one, but for orphans calculates the "dummy" parent code (the formula is basically Calculated Parent = IF ISNOTBLANK(parent) then CODE(Parent) else "Dummy-Parent-Code"). Then we run a List to List import action and map the calculated parent line item to the item parent. After running this action your previously orphaned list items will reappear in modules under the dummy parent item.
Just sharing with the community in case anyone runs into issues like we have, where there were large numbers of orphans we needed to cleanup and needed a way to analyze in a module first before deleting, thus making a manual deletion more difficult.