All variables are dummy variables in the sense that you could choose to call them x or x$ or a-pot. However, there are conventions which make it easier to communicate with others. It might be something specific such as always using s for distance in certain disciplines, or don't change the symbol for the dummy variable unless it is clear you have done so (and generally with an explanation), i.e. let u = sin(x) so that du = cos(x) dx, or to demonstrate something like in your original post.
Why doesn't it change the value? That's the point of a dummy variable. It really has nothing to do with the value. It is just a place holder. It is a mark/symbol to try to make the situation clear. What is important is that the choice of the value of the dummy variable, no matter what we call it, doesn't change. if we have the function f(x) where f describes a relationship and x comes from a particular set, i.e. the reals, if you decide to call it $f(x$) then $f still describes the same relationship and x$ still comes from the reals.