You have to first realize that there's a big difference between a perceived memory leak and an actual memory leak. Very frequently analysis tools will report many red herrings, and label something as having been leaked (memory or resources such as handles etc) where it actually isn't. Often times this is due to the analysis tool's architecture. For example, certain analysis tools will report run time objects as memory leaks because it never sees those object freed. But the deallocation occurs in the runtime's shutdown code, which the analysis tool might not be able to see.
With that said, there will still be times when you will have actual memory leaks that are either very difficult to find or very difficult to fix. So now the question becomes is it ever OK to leave them in the code?
The ideal answer is, "no, never." A more pragmatic answer may be "no, almost never." Very often in real life you have limited number of resources and time to resolve and endless list of tasks. When one of the tasks is eliminating memory leaks, the law of diminishing returns very often comes in to play. You could eliminate say 98% of all memory leaks in an application in a week, but the remaining 2% might take months. In some cases it might even be impossible to eliminate certain leaks because of the application's architecture without a major refactoring of code. You have to weigh the costs and benefits of eliminating the remaining 2%.
