Here's the deal.
The reason tire manufacturers don't want you to repair tires in the sidewall is because the repairs don't always hold up. The sidewall does a lot of gyrations as it rolls and the movement tends to detach the patch or open the plug - besides, there is always the possibility that the sidewall will tear from the movement.
The reason why tire manufacturers don't want to repair tires NEAR the sidewall is because that is where the belts are - the most highly stressed area of the tire. Damage in that area tends to cause the belt to separate between the layers - what is commonly referred to as a "tread separation".
The reason tire manufacturers call plugs "temporarty repairs", is beacuse they tend to leak over time and they sometime leak into the tire structure itself - causing a separation between layers. This is particularly bad in the belt area.
A patch by itself does a great job of sealing the leak, and it reinforces the structure to spread the stresses away from the damage. The patch doesn't seal the damage from outside contaminants - particuarly bad in the tread area.
At speeds above 50 mph, "tread separations" (really belt-leaving-belt separations) has been known to result in an accident - sometimes with injuries or worse.
That is why the only approved repair for a passenger and light truck tires is a plug/patch combination only in the tread area, and not including the outermost rib. If you travel over 50 mph, you should really pay attention to this advice. I would hate it if you became part of the statistics.