Based on precedent, a change is recognised as being effected, once the player is capped.
From IFK´s post
8. On 11 August 2009, Mr Kearns filed an application before FIFA for a change of
association team, from the IFA to the FAI. On 2 November 2009, he confirmed to
FIFA his request, acknowledging the fact that such a change would be
irreversible.
9. On 3 November 2009 and in compliance with the applicable FIFA regulations, the
FAI submitted a formal request to FIFA for Mr Kearns’ change of association team.
It fulfilled all the administrative requirements at the latest by 21 December
2009.
You can read that text anyway which way, but it does not state that applying for a change, or FIFA giving permission for a change, is by itself effecting an actual change. A change is effected when a player is capped. That text is warning a player that once the change has been effected he cannot revert to his previous association.
The precedent for this is Bobby Zamora for which there is a long chain of undisputed collaborative evidence, but not absolute evidence.
That Bobby, previously capped by the FA at youth level, applied and received his T&T passport. FIFA web page news report that Bobby´s request to declare for T&T had been processed by FIFA and he was selected by T&T in their squad on 3 occasions (I think). He failed to report in. Later he reverted back to the FA.
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