as far as dead name goes, and again this is debatable, it's in reference to the characters no longer using their "Matrix names" in the "real world" i.e. Neo no longer goes by Thomas Anderson. People will reference the fact that Agent Smith constantly refers to Neo as "Mr. Anderson" thus constanly using his "dead name" in reference to Trans people being called their "dead names" after they transition.

As far as the character goes the Wachowski Sisters have said that originally Switch was supposed to be a woman in the real world and a man within the Matrix but it got nixed by Warner Brothers as being too controversial for the time.