Couldn't that potentially cause problems for the person whose name you're using? I imagine it would likely violate Apple's terms of service and that person might risk losing access to whatever Apple services they rely on.
I bought a new SIM to have a new phone number, create a new email, registered a new Apple ID from a clean VM and different IP, got to the step where I have to pay for the dev account and all of the cards I used got me an error. Banks saying Apple did not even try charging them.
Could be. Long ago I tried to sign up for an Apple Dev account, having bought a cheap used Mac mini just for the purpose, but learned in the process that they were only allowing signups from Intel Macs and not Power PC Macs, much to my chagrin.
Had this all the time before I changed my name.