There are some obvious security risks involved in fully enabling the SysRq key. In addition to forcing reboots and the like, it can be used to dump the contents of the CPU registers, which could theoretically reveal sensitive information. Since using it requires physical access to the system (unless you go out of your way), most desktop users will probably consider the level of risk acceptable. That said, make sure you fully understand the implications of enabling it and the dynamics of the larger context in which your system is operating before you turn SysRq all the way on.
https://wiki.archlinux.org/title/Keyboard_shortcuts#Enabling
I don't care about this so sysrq is enabled on all of my desktop systems.