How inaccurate is sys.dm_db_partition_stats? I am looking at ways to count rows in several tables on several databases.  In this particular case I am looking for unused and abandoned items.  

Several sources source1, source2 recommend using sys.dm_db_partition_stats everything agrees that the count is not perfectly accurate.  MSDN describes row_count as 


  approximate number of rows in the partition.


I understand if the value is always changing, it might be off by a bit. There are some good arguments on why this small discrepancy really doesn't matter.  But if the value is near zero or none, will it be accurate? 

If I use sys.dm_db_partition_stats and I am getting no rows found, do I need to run a second query using COUNT (or something else) to make sure the table is really empty or is the inaccuracy limited to minor fluctuations over minor periods of time? 

Clarify
I don't own the data, so I am ethically prohibited from looking at it. If sys.dm_db_partition_stats tells me a table is empty I can't just go open it and see if it really is empty. I need to know if I can depend on the results returned from it.  As pointed out in answers, more information than just this will be required, before deleting.  The table may be used as a temp table, maybe it gets rows written to it and removed, and just always happens to be empty when I look at it.
If you're looking for unused or abandoned tables, the number of rows won't be enough. You'd better look into index usage stats:

select database_id, object_id, index_id, 
    last_user_seek, last_user_scan, last_user_lookup, last_user_update
from sys.dm_db_index_usage_stats


If you are interested in several methods for tracking table usage, I wrote about it some months ago.