Avengers: Every Single Deleted Scene From Endgame & Infinity War
30. Steve Rogers Becomes The Soul Stone
It's hard to know whether this would have been just one single scene or an overall narrative because it didn't really make it that far into development and it certainly didn't make it past the first draft of the script. But yes, in case the title didn't give it away, there was once a time when the-powers-that-be actually considered making good old Captain America himself the Soul Stone.
The Russos revealed during the watchalong that the idea fell through very quickly - probably because it tied Cap directly to Thanos and that would have made him a target instead of a defender (like Vision), so we can't really fault them for dropping this thread.
Nonetheless, we can't really fault them for wanting to pull it off either because nobody has a stronger soul than Steve Rogers.