The reasons airlines do not allow a name change is nothing to do with security. It is perfectly safe and legal to make the change and there are no security implications in doing so.
The reason is financial. It would be possible for a travel agent to bulk buy tickets in fictitious names at cheap prices and then sell them on to new customers at the prevailing price, as the departure date gets closer. They would simply substitute the fictitious name for the customer name. This was done in past. Airlines now see it as a double bonus.. because no matter the circumstances, they can refuse a change and make money by reselling your seat when you don't turn up.
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