It’s possible to increase the security of a webserver running a website, by ensuring that the X-FRAME-OPTIONS header pushes a header to the browser, which enforces the origin (server) serving the site. It prevents the website then providing objects which are not local to the site, in the stream. An admirable option for those which wish to increase their server security.
Naturally, there are some reasons why you might want to disable this, and in proper context, it can be secure. Always be sure to discuss with your pentester or PCI compliance officer, such considerations before proceeding, especially making sure that if you do not want to use SAME ORIGIN you always use the most secure option for the required task. Always check if there is a better way to achieve what your trying to do, when making such changes to your server configuration.
Insecure X-Frame-Option allows remote non matching origins
Header always append X-Frame-Options ALLOWALL
Secure X-Frame-Option imposes on the browser to not allow non origin(al) connections for the domain, which can prevent clickjack and other attacks.
Header always append X-Frame-Options SAMEORIGIN