Please cite where it even suggests disconnecting a wire in a dist' board is classed as 'unnecessarily' dismantling the installation, I honestly find this bizarre,it is necessary to do to do the tests, we are taught this method, even if you take a modern testing course now you do all the tests in the usual order, when you did you AM2 test and inspection module would you have failed if you did not do the dead tests as part of the testing routine, I dare say yes, telling the examiner the live test will suffice would be an interesting concept to see what response you got.
In answer to your other point, I take the wire out of the board for dead tests, I will also in the example of a shower, drop the wire out of the shower, this proves the integrity of the cable and the earth wire itself with no parallel paths, I will agree somewhat that commercial and industrial may have circumstances where parallel paths cannot be omitted for testing in all cases but we are on about domestic.
I am open to other views here and will stand corrected if things have changed and I missed that bus but how can one test the actual circuit earthing if you cannot eliminate false positives from energised testing, you simply cannot so you could potentially mark a circuit as safe when it is a dangerous to use, even if your definition of unnecessarily dismantling of the installation was correct, can you not as a professional electrician see the clear danger in this approach that circuits could be unsafe and passed as safe?