Penalty of removing facility
Solution 1:
Just tried it out on one of my own saves. Deleting the Psi Labs does not get rid of any psionic soldiers, but removing the Guerrilla Tactics School will prevent you from taking advantage of any bonuses you may have purchased through it. Rebuilding the facility restores those bonuses.
If it were my game, I would remove either the Psi Labs or Defense Matrix -- Squad Size upgrades on Ironman are crucial.