Yes.
Firstly, if you can substitute an array element for the variable, then
you can delete the containing array.
E.g. here our variable is z[0]:
$ gawk 'BEGIN { z[0] = 1; delete z ; print z[0] == 0 && z[0] == "" }'
1
See what I mean?
Secondly, we can return a scalar to to he unset state by assigning
to it the value of such a scalar.
$ gawk 'BEGIN { a = 1; print a == 0 && a == "";
a = b; print a == 0 && a == "" }'
0
1
a was able to return to the unset state by copying the value of b,
which was never set.
Not vouching for the portability of that without additional research.
--
TXR Programming Language:
http://nongnu.org/txr