downstream effects from switching positions from multi-headed to single-headed and back

PeopleSoft HCM 9.2.046, PeopleTools 8.59

I was part of a discussion today in which end users are requesting we change about 200 positions that are currently multi-headed with about 700 employees in them. They want all of these employees to sit in single-headed positions instead. One of their biggest reasons for this is they feel it will make understanding/tracking encumbrances and budget easier for them.

They specifically mentioned changing an existing position from multi-headed to single-headed so that would be one fewer new position they would need to create. They feel if this whole approach doesn't work for them that we can just 'switch them back'. This raises alarms for me as I don't know what downstream impacts may occur from switching a postion back and forth between multi-headed and single headed, or from moving employees into all single-headed positions and perhaps back into a multi-headed position later. I am wondering if or how this may affect payroll