It's not about changing flags. That's fine for re-rolling. The implication is that they don't want us to have to re-roll. And that is indeed a monumental undertaking, because changing a flag check in a conversation you've already had doesn't do jack spit for you without the ability to go back and have that conversation again. If you've finished the JK story and talked to Kira's Spoiler Spoiler, you're done with her. The game has, currently, a completely linear form of tracking for companion conversations, and there's no way for you to, at that point, access new romance content with her of any stripe, unless that content is locked to only appear at that point. And of course if so, every other Knight would have to level to 50 to s/s romance Kira.
Any method by which PCs could *begin* a new romance at any point in the progression of a given companion's story progression would be an unbelievable headache to code. It would also be the only fair way to implement it. If that's their dilemma I don't blame them in the least for taking a spillion years to get it done. (I do still blame them for not implementing it to begin with, and for their inane gag order, but those are entirely separate issues.)
Agitate, if you like, for them to just rip the flags out and make everyone re-roll. It would be fast, it would be easy, it would be relatively un-error-prone. It would be something that they should be able to roll out next month if they've actually been working on it. But that is not the only way to do it, and it is very likely not the way they intend to do it, based on the way they've conducted themselves with other issues thus far (hood toggles, for example, where they've also ignored a completely easy and obvious shortcut in favor of doing it right the first time). I, on the other hand, am willing at this point to wait for quality. All they need to do is actually manage to tell us that that's what they're doing, for bloody once.
My gut tells me that they haven't decided yet. They've had other priorities. From what was written, they probably had a talk about this and how it could be done, but not followed up on a course of action yet other than not making the same mistake for Makeb. F2P must have been a big undertaking, that probably took longer than we realise, they could have started not long after game launch. And it's not without its bugs. There's plenty of posts of people who are having problems because of this move. And they didn't even have to code in different triggers and flags for any of the past story content.
Indeed, for new toons it wouldn't be hard to have this content, the problem lies with all the toons that are already there. And the bugs that are likely to occur when they make changes that would be meant for reflagging content that's already been progressed past. That's the major difference between new content added, of any kind, and changing existing content, that you're already past. Again, it's not a single player game stored on your hdd that can be patched (if you've ever looked at DA game files you'll also notice it's not just a single file with progression info, but a whole bunch of XMLs and data files). This is an even more complex engine on a server. It's constantly communicating between the server and your pc, we don't know how this interaction goes. We don't know what is stored in your save files on the server and pc and what isn't and how it all interacts. But clearly it's complicated. Just look at how Character Transfer has caused them headaches. It's not as easy as copying some files over from one server to another. Similarly, just pasting in some code, removing some code, will do nothing but break the game.
Personally I don't like to wait for a change of existing companions that could take years. I'd rather see new companions within a year. One choice is better than a long term choice that isn't likely to be prioritised because of the size of the undertaking. I don't really care for NPCs of the first levels, it'd be nice to see it, but I can live without it. For a single player game, this'd just be a patch with some changes, fixes and new resource files. For a live game it's far more complex than that. And if you look at DLCs for example, they're always added in a way that doesn't affect past content. Like the notice board in DA2. Changes they made to existing content in patches also caused bugs, like other quests not triggering, completing or bugs in rewards for existing characters.
While I think they need to do a lot more than adding some SGR NPCs to Makeb, I do understand that this won't be an easy task. And I think we need to be prepared and realistic that whatever will come, isn't likely to be a fix for all companions and NPCs for your existing characters. But then again, I also don't know how exactly this game and server work, so I can be completely off.
The very least they need to do is make sure that some companion SGR will be available for the levels 1 to 50. It takes a long time to get to Makeb. Moreover Makeb is not class story, there's no reason for me to try all classes without SGR to get to the same NPCs in Makeb. I'm interested in all class stories, but I'm not even completing my SI now because the overabundance of OGR and a complete lack of SGR takes the fun out of the game for me.