From a technical security standpoint, this action does not introduce malware, corrupt system files, or void your hardware warranty. Microsoft designed this toggle to be user-friendly. The only "risk" here is permanence: once you switch, you cannot go back to S Mode. If you decide you miss the locked-down environment, you must perform a clean installation of Windows, which wipes all your data. Therefore, while the act of switching is safe, it is a point of no return.
The short answer:
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