For equipment that has no connection to earth, why might reverse polarity be an issue? What I mean is, if a fuse isn't for earth fault protection, it would be for overcurrent protection: opening the circuit anywhere would deal with the overcurrent problem.
What further problems could occur if the N was open rather than the L? (Not disputing what you're saying BTW, just asking). The only equipment like this that I can think of that would be a problem reverse polarity would be class II ES lampholders.