The magic SysRq key is known for linux users to perform some actions when the system freeze , but it considered as dangerous command for users who have a physical access to the system:
Some people view this key as giving access to dangerous system-level commands to anyone who has physical access to the keyboard or serial console.[12] It has been argued that this perceived security risk is illusory, as anyone with physical access to the computer would already have the capability to compromise its security.[13] The advent of the procfs interface has rekindled debate over this subject.
How can the Magic SysRq key be dangerous for linux users ?