The phrase often signifies the speaker's fear of consequences if they reveal identities. She wouldn’t name names, worried about backlash from her colleagues.
Pro Tip 2/3
Legal Implications
It may be used in legal contexts where witnesses may incriminate others. Under oath, he contemplated whether to name names.
Pro Tip 3/3
Whistleblowing
This phrase is common when someone exposes wrongdoing within an organization. After the scandal, employees were hesitant to name names.