Just spitballing, but a new part number means new variations to account for, new testing, new code, new hardware (balance/charge rate/cooling system), and new safety verification.
It's cheaper to hire a lawyer and programmer to screw a customer than a team of engineers to appease government.
Reminds me of CD/DVD drives. Manufacturers build/test one model, and make 3 firmwares with software limits to market to low, middle, and high price users. All models make profit, but segmenting the market gets those who can pay a little more. The advanced users buy the cheapest drives and reflash them with the best firmware to restore function.
I loooove bad movies. Not religious-bad, more mystery science theater bad.
I rip everything and plunk it into it's own library just for me.
If you have the space and time, go ahead and limit access to her. She's already seen them or will anyway. You hosting a file for one individual isn't going to tip the grand scale of anything.
If you have a moral issue against it, don't host the content. You've already made up your mind, it's just taking you a while to realize it.