Sony has confirmed it has changed its protocol for dealing with potentially inappropriate PSN ID usernames.
Instead of outright banning the account, Sony will now swap the offending name for a temporary, non-offensive one. The change comes as part of PlayStation Network's recent terms of service (ToS) amendments that also now permit players to change their PSN IDs.
Going forward, PSN IDs deemed to violate PSN's ToS will instead be swapped out for a temporary placeholder ID that reads 'TempXXXX' (thanks, Gamasutra). Players can then select another ID, or revert back to their old one for free (providing that name doesn't contravene the new ToS, too, of course).
Don't forget, PlayStation has compiled a long list of games it has tested which may have potential problems with accounts that have switched names . Some are listed as having "issues" (your old name may show, PSN accounts may be unlinked from in-game accounts, game settings may be reset), and some are listed as having "critical issues" (you may lose in-game currency, progress, and/or user-generated content).
40 or so games tested fall in that first category of having "issues" - games like Killzone Shadow Fall, Assassin's Creed 4: Black Flag, The Last of Us, Titanfall 2, Warframe and PlayStation VR Worlds. Just 10 games fall into the category of having "serious issues": Everybody's Golf, LittleBigPlanet 3, Disc Jam, Just Dance 2017, Onrush, Worms Battlegrounds, The Golf Club 2 and MLB The Show 14, 15 and 16.